Week 7 Flashcards
(20 cards)
What is system documentation?
Flowcharts, narratives, and written materials describing inputs, processing, and outputs of an Accounting Information System (AIS).
Why is documentation important?
Traces data flow/business processes.
Trains users.
Controls development costs.
Ensures compliance (e.g., SOX).
Supports audits.
Name the three types of flowcharts.
Document flowcharts.
System flowcharts.
Program flowcharts.
What do document flowcharts show?
The physical flow of documents (e.g., paper forms) through departments. Used by auditors to analyze control weaknesses.
Key symbols in document flowcharts.
📄 Document: Paper/electronic file.
🗂️ File: Alphabetical/numerical storage.
↔️ Flow Line: Direction of movement.
Purpose of system flowcharts.
Depict electronic data flow (e.g., payroll systems) and processing steps.
Key symbols in system flowcharts.
💻 Computer Processing: Data transformation.
📊 Input/Output: Terminal, report.
❓ Decision: “Yes/No” branches.
What is the “sandwich rule”?
Always place a process symbol between input and output symbols in system flowcharts.
What do program flowcharts outline?
Processing logic in software (e.g., loops, calculations). Example:
Start → Read Record → Compute Sales → Print → Stop
What do DFDs show?
Logical flow of data between processes, stores, and external entities.
Name the three DFD types.
Context diagrams.
Physical DFDs.
Logical DFDs.
What is a context diagram?
A top-level DFD with 1 process bubble (e.g., “Payroll System”) showing inputs/outputs.
Focus of physical DFDs.
How tasks are done (nouns: job titles, physical documents).
Focus of logical DFDs.
What tasks are done (verbs: processes like “Compute Gross Pay”).
Key DFD symbols.
▢ External Entity: Source/destination (e.g., “Employee”).
⭕ Process: Task (e.g., “Prepare Paycheck”).
➡️ Data Flow: Movement (e.g., “Time Card Data”).
≡ Data Store: Storage (e.g., database).
What is DFD decomposition?
Breaking down a process (e.g., “Process Paycheck”) into sub-processes in lower-level DFDs.
Key guidelines for DFDs.
Avoid detail in high-level diagrams.
Name data flows uniquely.
Ensure data stores have input/output flows.
How do physical and logical DFDs differ?
Physical: Focuses on how (nouns, infrastructure).
Logical: Focuses on what (verbs, tasks).
How does documentation relate to SOX?
Documentation ensures accountability and audit trails, meeting Sarbanes-Oxley Act requirements.
Key difference between flowcharts and DFDs.
Flowcharts: Show controls and processing steps.
DFDs: Focus on data flow, not controls.
