Accounting Information Systems - Exam 1 [Ch 1-8]

Systems Documentation

provides an overview of a computer system

Program Documentation

describes details of a program and its logic

Operator Documentation

provides information necessary to execute a program

User Documentation

provided to system users to ensure successful use

Flowchart

depicts the actions or movement of individuals or items in a system or process as a diagram

Systems Flowchart

Illustrates the flow of information through a system

Program Flowchart

Shows sequence of coded instructions in a computer program

Process Flowchart

Shows flow of activity through the company

BPMN

Method that depicts steps of a business process from start to finish

DFD

graphical representation of the flow of data in an information system

ERD

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

Conceptual ERD

Used by business end users and database designers to capture business needs and understand the general plan for the database

Logical ERD

Used by database designers to refine the business needs of the database and begin modeling data

Physical ERD

Created by database designers and used by database admins to build and access the database

Terminator

Depicted by a circle, marks the start/end of a process

Process

Depicted by a rectangle, represents a step within the flow

Decision

Depicted by a diamond, represents a question to be answered

Merge

Depicted by a triangle, connects paths of a flowchart

Connector

Depicted by a circle, used when flowcharts are huge

Swim lanes

areas in a flowchart that delineate responsibilities

External Entity

Input or output of data, can only provide OR receive data

Level 0

high level overview of data flow

Level 1

highlights main functions of the system

Level 2

allows end user to understand system and process in depth

First Line

Management has ownership and responsibility of enforcing mitigating measures to prevent identified risk from occurring

Second Line

Risk management and compliance

Phase 1

Poorly defined processes and employees use many ways to achieve same outcome

Phase 2

Some processes and controls are defined

Phase 3

Formally documented procedures, policies, and controls

Phase 4

Enterprise wide risk management

Portfolio View

Entity level

Profile View

granular level

Centralized System

connects all users to one central location built around a server where the main processing occurs and information is stored

Decentralized System

uses multiple locations that each maintain a copy needed for its connected systems, best for regional offices

Distributed System

all users and systems are directly connected to one another across the network and processing occurs among several business locations

Centralized Ledger

all participants have access to the central ledger

Distributed Ledger

all participants receive an electronic copy of the ledger

Decentralized Ledger

groups of users have access to hubs that have copies of the same ledgers

Private Blockchain

has an intermediary

Consortium Blockchain

a consortium of companies collaborate and leverage information to improve workflows.

Requirements Definition

formal documentation of the final goal of the project

Technical Architecture Specifications

A document created by the lead systems analyst that identifies software, hardware, and network technologies a system will need

Systems Model

A model created by the lead systems analyst that includes graphical models such as flowcharts and DFDs to describe in technical detail how a system will interact with users