AIS Ch. 6
Sandwich Rule
A processing symbol should always be found between an input symbol and an output symbol
Sarbanes Oxley and Auditing standard #5 compliance programs
Compliance software packages: Symantec Control Compliance Suite OpenPages FCM BizRights
Case Tools
Computer-Assisted Software Engineering Automate documentation tasks
System Flowcharts
Concentrate on the computerized data flows of AIS. Depicts the electronic flow of data and processing steps in AIS Read from top to bottom and left to right Use standardized symbols
Primary Documentation methods
Data Flow Diagrams Document Flowcharts System Flowcharts Process Maps
9 reasons why is documentation Important?
Depicting how system works Designing new systems Documenting business processes Establishing Accountability Standardizing communications Controlling system development Complying with the sarbanes oxley Auditing Training Users
Process Maps
Document business processes in easy to follow diagrams -managers, auditors, accountants
Sarbanes Oxley and Auditing standard #5 compliance
Emphasis on entity-level controls and enable businesses to reduce the time and costs required to satisfy legal requirements
Examples of Case Tools
Examples include: iGrafx allCLEAR SmartDraw Visio Rapid Application Development (RAD) - reduce development costs
Drawing Process Maps
Identify and define the process of interest Understand the purpose for the process map Use the same symbols as system flowchart symbols Inputs - Outputs - Enablers
Software Tools for Graphical Documentation and SOX Compliance
Microsoft Word, Excel, and PowerPoint CASE Tools SOX and AS5 Compliance
4 basic symbols used in Data Flow Diagrams
SQUARE - represents an external data source (outside customer). DATA FLOW LINES - lines with arrows that indicate the direction the data flow in a system. one coming in and out of each data destination symbol. CIRCLE - indicates a system entity or process that changes data (title of the person doing a task). RECTANGLE WIT LINE - represent where the data will be stored
Symbols of Program Flowcharts
Same as system flowcharts
Document Flowcharts
Traces the physical tangible flow of documents through an organization Begins by identifying departments and groups that handle documents
Chapter 6: Documenting Accounting Information Systems
Why Documentation Is Important Primary Documentation Methods Other Documentation Tools End-user Computing And Documentation
Data Flow Diagram
a graphical representation of the flow of data threw and AIS used to create new system or analyze and existing one
Graphical Documentation
created by software tools way of presenting information using a program
Documentation
describe inputs, processing, and outputs of a system. Also desribes the logical flow of data within a computer system and procedures that employees must follow
Example of Process Maps
ex. the sales or order fulfillment process or any repeating process -placing orders -warehouse personal picking goods -clerk shipping goods
Program Flowcharts
outline the processing logic of computer program as well as order in which processing steps take place
Data Flow Diagrams show
shows: 1. what kind of info will be input & output from a system 2. where the data will come from and go to. 3. where data will be stored
Microsoft Word, Excel, Powerpoint
use autoshapes to create charts
