Program Library, Documentation, and Record MGMT Flashcards Preview

CPA - BEC > Program Library, Documentation, and Record MGMT > Flashcards

Flashcards in Program Library, Documentation, and Record MGMT Deck (4):
1

Source Code Programs

Maintained in a library under secure storage by file libration

When new programs developed or old programs modified, SPLMS manages migration from application development test environment to active production library****

SPLMS ensures only valid changes are made. Only after verification does program migrate to the SPL

2

Purpose of Documentation

Documentation of accounting system required
1) by law, SOX
2) build and evaluate complex systems
3)training
4)creating sustainable/survivable systems
5)auditing
6)for process reengineering

3

Levels of documentation

4 levels should be maintained, documentation at each level generally includes flowcharts and narrative descriptions

1)systems documentation - overviews the program and data files, processing logic and interactions; includes narrative descriptions, flow charts, data flow diagrams. USED PRIMARLY BY SYSTEMS DEVELOPERS
2)program documentation- detailed analysis of input data, program logic, data output; consists of program flowcharts, source code listings, record layouts; used primary by PROGRAMMERS - PROGRAM DOCUMENATION IS IMPORTANT IF ORIGINAL PROGRAMMER IS GONE
3)operator documentation - RUN MANUAL - provides information needed to execute program, equipment, data files, computer supplies, execution commands, verification procedures - USED BY COMPUTER OPERATORS
4) User documentation - Describes the system from POV of end user

4

FORMS OF DOCUMENTS

A.
Questionnaires -- Ask about use of specific procedures
B.
Narratives -- Text descriptions of processes
C.
Data flow diagrams --
1. Portray business processes, stores of data, and flows of data among those elements
2. Often used in developing new systems
D.
Flowcharts --
1. For example, system flowcharts, present a comprehensive picture of the management, operations, information systems, and process controls embodied in business processes.
2. Often used to evaluate controls in a system
E.
Entity-relationship (E-R) diagrams -- Model relationships between entities and data in accounting systems.
F.
Decision tables -- Depict logical relationships in a processing system by identifying the decision points and processing alternatives that derive from those decision points.

Decks in CPA - BEC Class (62):