Flowcharts

What are the key strengths of a flowchart?

easily capture control via decision points
Show manual v automated processes

What are the parts of a flowchart?

Inputs
Outputs
Information activities (processing data)
Data storage
Data flows
Decision Steps

document

electronic or paper document or report

document

Multiple copies of one document

electronic output

information is displayed by an ___ device such as a terminal, monitor, or screen

electronic output

electronic data entry

device such as a computer, terminal, tablet, or phone used to enter data

electronic data entry

electronic input and output device

used together to show a device used for both data entry and output

electronic input and output device

computer processing

a computer performed processing function; usually results in a change in data or information

Computer processing

Manual Operation

database

magnetic tape

popular back up storage medium

magnetic tape

Paper document file

N on file means

numerically

A on file means

alphabetically

D on file means

Date

Journal/ledger (paper based)

document or processing flow

Normal flow in a flow chart is

from up and to the right

Communication link

transmission of data from one geographic location to another via communication lines

communication link

on page connector

Terminal

a beginning, end, or point of interruption in a process; also used to indicate an external party

Terminal

Decision making step

annotation

addition of descriptive comments or explanatory notes as clarification

annotation

off-page connector

What are the three types of flowcharts?

Document
System
Program

shows the flow of documents and data for a process; useful in evaluating internal controls

document flowchart

also known as internal control flowchart

document flowchart

depicts the data processing cycle for a process; identifying both the inputs that enter the system and their origins, followed by the processing portion of the flowchart ; resulting new info is the output component

system flowchart

illustrates the sequence of logic in the system process; contains many decision diamonds if computer logic

program flowchart

What are the guidelines for drawing flowcharts? (5)

understand system
identify business processes/docs/data flows/data processing procedures
organize flowchart top-bottom and left-right
clearly label all symbols
use page connectors

The only way to a computer file is through a:

computer processing rectangle

sending a document and filing a document are NOT:

processes

Each flowchart must have a:

origin and a termination for each document