CH08
Chapter Overview
Overview of Documenting Systems and Processes in Accounting Information Systems (AIS).
Importance of documenting processes and systems.
Various documentation techniques.
Methods to document business processes and data flows.
Chapter Preview
Purpose of Documentation: Why businesses document processes and systems.
Types of Documentation: Different techniques for documenting processes.
Process Documentation: Steps to effectively document business processes and information flows.
Data Movement Documentation: How to document the movement of data in company systems.
Learning Objectives
Goals of Documenting Systems and Processes
Understand the importance and objectives behind documentation.
Documentation Techniques
Differentiate between various techniques for documenting processes.
Flowchart Illustration
Learn how to use flowcharts to represent systems and business processes.
Documenting Systems & Processes
Definition: Documentation refers to formal records that describe systems or processes.
Reasons for Documentation:
Compliance with laws and regulations.
Troubleshooting and maintenance activities.
Ensuring consistency in employees' work and training.
Capturing information for process improvements.
Evaluating internal control activities.
Levels of Documentation
Hierarchy of Documentation:
Structured representation starting from technical system details to user tutorials.
Types:
Systems Documentation: Offers an overview and detailed insight into the computer systems.
Program Documentation: Detailed analysis of the program logic, useful for troubleshooting.
Operator Documentation: Necessary for program execution and operational guidance.
User Documentation: Content aimed at users to assist them in effectively utilizing the systems.
Systems Documentation
Primary Users: Developers and auditors.
Elements Captured:
System architecture and technical design.
User interface and operational logic.
Data inputs, outputs, and interactions with other systems.
Forms of Documentation:
Narrative descriptions, flowcharts, data flow diagrams, ERDs.
Program Documentation
Description: Involves the logic of the program and helping programmers troubleshoot issues.
Primary Users: Programmers.
Elements Captured:
Programming logic, information output, program source code.
Forms of Documentation:
Flowcharts, source code listings, record layouts, ERDs.
Operator Documentation
Purpose: Information necessary for executing the program.
Primary Users: Computer operators.
Elements Captured:
Required equipment, execution commands, error messages, and troubleshooting guidelines.
Forms of Documentation:
Narrative descriptions, flowcharts.
User Documentation
Objective: To ensure systems users are successful in utilizing the system.
Primary Users: End users and auditors.
Elements Captured:
System functionality, frequently asked questions, common error resolutions.
Forms of Documentation:
Narrative descriptions, flowcharts.
Benefits of Documentation
Enhances knowledge transfer and provides standardized processes.
Facilitates process improvements and effective audits.
Documentation Techniques
Purpose: Documentation used to create, capture, evaluate, and audit processes in AIS.
Forms of Documentation:
Overall business documentation, systems and processes documentation, and data documentation.
Organizational Structures
Types: Tall (vertical) and flat (horizontal) organizational structures.
Usage: Organizational charts (org charts) depict employee relationships and reporting lines.
Documenting Processes and Systems
Format: Narrative descriptions or flowcharts.
Recommendation: Use narratives for less critical items and flowcharts for critical processes.
Flowcharts
Description: Illustrate actions and movements in a system or process.
Types: Document flowcharts, systems flowcharts, program flowcharts, process flowcharts.
Business Process Model and Notation (BPMN)
Purpose: Document business processes from start to finish.
Comparison: Similarities between BPMN and process flowcharts.
Data Flow Diagrams (DFDs)
Definition: Graphical representation of data flow in information systems.
Advantages: Easier comprehension of data flow, facilitates understanding for new employees and auditors.
Entity Relationship Diagrams (ERDs)
Purpose: Graphical illustration of database tables and relations.
Types of ERDs: Conceptual, logical, and physical.
DFD Levels
Level 0: High-level overview of data flows (context diagram).
Level 1: Highlights main functions and processes in detail.
Level 2: Most detailed, breaks processes into subprocesses.