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