Transcript AIS PowerPoint Presentations

ACCT341, Ch. 3, Notes
Why Documentation Is Important
1.
2.
3.
4.
5.
6.
7.
8.
9.
Depicting how the system works
Training users
Designing new systems
Controlling system development
and maintenance costs
Standardizing communications
with others
Auditing AISs
Documenting business processes
Complying with SOX
Establishing accountability
Types of Documentation
• Document Flowcharts (most
relevant to this course)
• Systems Flowcharts (similar to
document flowcharts, but
focuses more on electronic
communications)
• Process Maps & Data Flow
Diagrams
Document Flowcharts
• A document flowchart traces the physical flow
of documents through an organization.
• Constructing a document flowchart begins by
identifying the different departments or groups
that handle the documents of a particular
system.
• Should read from top to bottom and left to
right.
• Use appropriate symbols.
Common Document
Flowcharting Symbols
Keying operation
Manual Operation
Document
Internal/External
Connector
Multiple copies of
a specific document
Journal or ledger
IRS
Off-page Connector ,
between flowchart and
external party
Common Document
Flowcharting Symbols
Permanent file of
documents
Information flow (dotted line)
Document flow (solid line)
Annotation for
additional
explanation
A Sample Document
Flowchart
Requesting Department
2
Purchase
Requisition
1
A
Purchasing Department
A
Purchase
Requisition
2
File
Two options to show document flow: (1) use
arrow lines, but not across more than two
departments, or (2) internal/external connectors
(circles).
A Sample Document Flowchart
Documentation of Systems
• A wide variety of software is
available for documenting AISs.
• Commonly available: MS Visio, Excel, or
Word
• Other software: iGrafx, allCLEAR,
SmartDraw, App Factory,
Excelerator II, Pacbase, etc.
Some tips for using Visio
Container
 We will be dealing with basic flowcharts
(U.S.).
 It is best if your page is landscape (see
Design, Orientation).
 Use a simple container to separate
departments (see menu Insert,
Container; to format, click on container,
see Format menu). You may need to
squish the container horizontally to
break the proportional lock before you
can make it longer vertically.
 The text inside flowchart shapes can be
placed at the top of the shape by
formatting text, text block, and choosing
top vertical alignment.
 You can block with your cursor a group
of objects and then hit the control key to
move or resize all the objects at once.
Access basic flowchart
shapes on left menu.
Once you have created
one shape, copy it to
create a new shape.
Use connector tool, in
Tool menu to connect
shapes. Turnoff
connector by clicking
on pointer icon nearby.
From the left
menu, drag shapes
onto work area
Access triangles from left
menu (More Shapes,
Flowchart, Misc. Flowchart
Shapes (U.S)s
Note: you can fine-tune the
movement of shapes by hitting
SHIFT-arrow keys