Physical data flow diagram: first level of detail
Same inputs and outputs as context diagram
Circles contain name of system entities
o Correspond to titles in official organization chart.
Lists job title of only one typical employee in an ent
Online analytical processing (OLAP): involves using data-extraction tools to obtain
complex information that describes what happened and why.
Perform own database analyses and pivot tables
o Two dimensional statistical summaries of database info
Reports: custom information to database users.
Simple documents that display only the contents of a table or complex outputs
that combine the information from several tables and show selected subsets of
database information useful.
COMPUTER CONTROLS FOR ORGANIZATIONS AND ACCOUNTING
COBIT (Control Objectives for Information and related Technology): governance
framework designed to help organizations control IT and maximize the value
created by IT.
Organizing and Manipulating the Data in Databases
1. Creating Databases in Microsoft Access
After normalize database table, ready to create database tables and input records.
Task completed by database management systems
Database Management System: (DBM
Accounting information system: a collection of data and processing procedures that
creates needed information for its users.
1. What is a database?
Database: large collection of organized data that can be accessed by multiple users and
Validation Rules: custom validation tests
Enforce in relational database tables.
Controls certain inconsistencies among the records in relational tables.
Does not allow record deletions in the one table of a one-to-m
Accounting Information Systems and Business Processes: Part 2
Resource Management, Production, Finance
Conversion of raw materials into finished goods available for sale
Cardinalities: describes how entities are related.
o One to one (1:1), one to many (1:N), or many to many (N:N).
o Refers to maximum number of one entity that can occur given its
relationship to another.
o Also have minimums i.e. 1, or 0
o Events involve
Simple errors lead to costly mistakes, bad decisions, or disasters
Database should include edit tests that protect it from erroneous data entries.
Data integrity controls: designed by database developers and customized for each