Accounting Information Systems - Chapter 8 Flashcards

Flashcards based on Chapter 8: Documenting Systems and Processes, covering topics like documentation types, flowcharts, and data flow diagrams.

Why do businesses document systems and processes?

To comply with laws and regulations, for troubleshooting and maintenance, to ensure consistency, to capture information for process improvements, and to document internal control activities.

What are the different levels of documentation?

Technical system detail, systems documentation, program documentation, operator documentation, and user tutorials.

Who are the primary users of systems documentation?

Developers and auditors.

What elements are captured in systems documentation?

System architecture, technical design, user interface design, inputs and outputs, high-level processing logic, and system interactions.

What forms of documentation are used in systems documentation?

Narrative descriptions, flowcharts, data flow diagrams, and enterprise relationship diagrams (ERDs).

Who is the primary user of program documentation?

Programmers who need to troubleshoot the system.

What elements are captured in program documentation?

Programming logic, data input and information output, and program source code.

What forms of documentation are used in program documentation?

Flowcharts, source code listings, record layouts, and enterprise relationship diagrams (ERDs).

Who is the primary user of operator documentation?

Computer Operators

What elements are captured in operator documentation?

Required equipment and supplies, execution commands, error messages, verification procedures, expected output, troubleshooting guidelines, and protocols for backup and recovery of data.

What forms of documentation are used in operator documentation?

Narrative descriptions and flowcharts.

Who are the primary users of user documentation?

End users of the system and auditors reviewing documentation.

What elements are captured in user documentation?

How to use the system, system functionalities and features, tips, common errors and how to resolve them, instructions for inputting data, instructions to request reports, and procedures for verifying accuracy.

What forms of documentation are used in user documentation?

Narrative descriptions and flowcharts.

What are the benefits of well-documented business processes?

Efficient knowledge transfer, standardized processes, process improvements and effective audits.

What different forms of documentation are available?

Organizational charts, narratives, flowcharts, BPMN (Business Process Model and Notation), Data Flow Diagrams and Entity Relationship Diagrams

Define Organizational Chart.

A diagram that illustrates the employees in the company and their reporting relationship with one another.

What is BPMN?

Business Process Model and Notation, a documentation method that depicts the steps of a business process from start to finish.

What is a data flow diagram (DFD)?

A graphical representation of the flow of data in an information system.

What is an entity relationship diagram (ERD)?

A graphical illustration of all the tables and their relationships in a database.

What are the three types of Entity Relationship Diagrams?

Conceptual, Logical, and Physical.

What does a 'terminator' shape represent in a process flowchart?

The start or end point of a process.

What does a 'process' shape represent in a process flowchart?

A step or activity in the process.

What are 'swim lanes' in a flowchart?

Areas within a flowchart that delineate the responsibilities for all activities involved in a business process.

What are the different type of flowcharts?

Document flowcharts, systems flowcharts, program flowcharts, process flowcharts

Name the four shapes used in Data Flow Diagrams

External entity, Process, Data Store and Data Flow.

What is a Level 0 DFD?

A summary that gives a high-level overview of data flows; also referred to as a context diagram.

What is a Level 1 DFD?

A diagram that highlights the main functions carried out by the system, breaking each process down into further subprocesses.

What is a Level 2 DFD?

The most detailed DFD, which allows the end user to understand the system and process in depth and assists in identifying control weaknesses or inefficiencies.