TAILIEUCHUNG - Lecture Accounting information systems - Chapter 3: Systems documentation techniques
After studying this chapter, you should be able to: Prepare and use data flow diagrams to understand, evaluate, and document information systems; prepare and use flowcharts to understand, evaluate, and document information systems; prepare and use business process diagrams to understand, evaluate, and document information systems. | Chapter 3 Systems Documentation Techniques Copyright © 2012 Pearson Education 3-1 Learning Objectives Prepare and use data flow diagrams to understand, evaluate, and document information systems. Prepare and use flowcharts to understand, evaluate, and document information systems. Copyright © 2012 Pearson Education 3-2 What Is Documentation? Set of documents and models Narratives, data flow models, flowcharts Describe who, what, why, when, and where of systems: Input, process, storage, output, and controls Copyright © 2012 Pearson Education 3-3 Why Should You Learn Documentation? You need to be able to read documentation in all its forms: narratives, diagrams, models. You need to be able to evaluate the quality of systems, such as internal control based in part on documentation. SAS 94 requires independent auditors to understand all internal control procedures. Documentation assists in auditor understanding and documentation of their understanding Sarbanes-Oxley states that .
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