Aisch02

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Aisch02

  1. 1. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 1 Systems TechniquesSystems Techniques and Documentationand Documentation Chapter 2Chapter 2
  2. 2. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 2 Learning Objective 1Learning Objective 1 Characterize the use of systemsCharacterize the use of systems techniques by auditors andtechniques by auditors and systems development personnel.systems development personnel.
  3. 3. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 3 Users of Systems TechniquesUsers of Systems Techniques Systems techniques are tools.Systems techniques are tools. They are largely graphical (pictorial) in nature.They are largely graphical (pictorial) in nature. AnalysisAnalysis DesignDesign DocumentationDocumentation
  4. 4. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 4 Use of SystemsUse of Systems Techniques in AuditingTechniques in Auditing What are the two basic componentsWhat are the two basic components of an auditing engagement?of an auditing engagement? 1. The interim audit1. The interim audit Compliance testingCompliance testing 2. The financial2. The financial statement auditstatement audit Substantive testingSubstantive testing
  5. 5. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 5 Internal Control EvaluationInternal Control Evaluation Auditors are typically concerned with theAuditors are typically concerned with the flow of processing and distribution offlow of processing and distribution of documents within an application system.documents within an application system. Auditors use charts to analyze theAuditors use charts to analyze the distribution of documents in a system.distribution of documents in a system.
  6. 6. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 6 Compliance TestingCompliance Testing Compliance testing requires an understandingCompliance testing requires an understanding of the controls that are to be tested.of the controls that are to be tested. Auditors must have a basic understandingAuditors must have a basic understanding of systems techniques.of systems techniques. –– input-process-output (IPO)input-process-output (IPO) –– hierarchy plus input-process-output (HIPO)hierarchy plus input-process-output (HIPO) –– logical data flow diagrams (DFD)logical data flow diagrams (DFD)
  7. 7. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 7 Working PapersWorking Papers Required by professional standardsRequired by professional standards These are the records kept by an auditorThese are the records kept by an auditor of the procedures and tests applied, theof the procedures and tests applied, the information obtained, and conclusionsinformation obtained, and conclusions drawn during an audit engagement.drawn during an audit engagement.
  8. 8. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 8 Working PapersWorking Papers What are some of the systems techniquesWhat are some of the systems techniques used by auditors to document and analyzeused by auditors to document and analyze the content of working papers?the content of working papers? –– internal control questionnairesinternal control questionnaires –– analytic flowchartsanalytic flowcharts –– system flowchartssystem flowcharts –– branching and decision tablesbranching and decision tables
  9. 9. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 9 Use of Systems TechniquesUse of Systems Techniques in Systems Developmentin Systems Development What are the three phases of aWhat are the three phases of a systems development project?systems development project? 1. Systems analysis1. Systems analysis 2. Systems design2. Systems design 3. Systems implementation3. Systems implementation
  10. 10. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 10 Systems AnalysisSystems Analysis Much of a systems analyst’s job involvesMuch of a systems analyst’s job involves collecting and organizing facts.collecting and organizing facts. Systems techniques examples:Systems techniques examples: InterviewingInterviewing Document reviewsDocument reviews ObservationsObservations MatrixMatrix
  11. 11. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 11 Systems DesignSystems Design A blueprint must be formulatedA blueprint must be formulated for the complete system.for the complete system. Input/output (matrix) analysisInput/output (matrix) analysis Systems flowchartingSystems flowcharting Data flow diagramsData flow diagrams
  12. 12. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 12 Systems ImplementationSystems Implementation Systems implementation involves theSystems implementation involves the actual carrying out of the design plan.actual carrying out of the design plan. What systems techniques serveWhat systems techniques serve as a documentation tool?as a documentation tool? Program flowchartsProgram flowcharts Decision tablesDecision tables
  13. 13. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 13 Learning Objective 2Learning Objective 2 Describe the use of flowchartingDescribe the use of flowcharting techniques in the analysis oftechniques in the analysis of information processing systems.information processing systems.
  14. 14. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 14 Systems TechniquesSystems Techniques What is a flowchart?What is a flowchart? A flowchart is a symbolic diagramA flowchart is a symbolic diagram that shows the data flow andthat shows the data flow and sequence of operations in a system.sequence of operations in a system.
  15. 15. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 15 Basic SymbolsBasic Symbols Input/outputInput/output ProcessProcess AnnotationAnnotation FlowlineFlowline
  16. 16. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 16 Specialized Input/Output SymbolsSpecialized Input/Output Symbols PunchedPunched cardcard OnlineOnline storagestorage MagneticMagnetic diskdisk MagneticMagnetic tapetape PunchedPunched tapetape
  17. 17. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 17 Specialized Input/Output SymbolsSpecialized Input/Output Symbols DocumentDocument ManualManual inputinput DisplayDisplay OfflineOffline storagestorage CommunicationCommunication linklink
  18. 18. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 18 Specialized Process SymbolsSpecialized Process Symbols DecisionDecision PredefinedPredefined processprocess PreparationPreparation ManualManual operationoperation AuxiliaryAuxiliary operationoperation MergeMerge ExtractExtract SortSortCollateCollate
  19. 19. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 19 Additional SymbolsAdditional Symbols Parallel modeParallel mode Transmittal tapeTransmittal tape ConnectorConnector Off-pageOff-page connectorconnector TerminalTerminal
  20. 20. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 20 Symbol Use in FlowchartingSymbol Use in Flowcharting Symbols are used in a flowchart toSymbols are used in a flowchart to represent the functions of anrepresent the functions of an information or other type of system.information or other type of system. Normal direction of flow is fromNormal direction of flow is from left to right and top to bottom.left to right and top to bottom. Open arrowheads should be usedOpen arrowheads should be used on reverse-direction flowlines.on reverse-direction flowlines.
  21. 21. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 21 Symbol Usage IllustrationSymbol Usage Illustration InvoiceInvoice Normal Direction of FlowNormal Direction of Flow ReviewReview andand approveapprove ApprovedApproved invoiceinvoice
  22. 22. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 22 Symbol Usage IllustrationSymbol Usage Illustration Reverse Flow Shown with ArrowheadsReverse Flow Shown with Arrowheads InvoiceInvoice ReviewReview andand approveapprove ApprovedApproved invoiceinvoice
  23. 23. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 23 Symbol Usage IllustrationSymbol Usage Illustration Use of Connector SymbolUse of Connector Symbol ApprovedApproved invoiceinvoice AA StoresStores InvoiceInvoice AA PurchasingPurchasing
  24. 24. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 24 Symbol Usage IllustrationSymbol Usage Illustration Bidirectional Flow Shown with ArrowheadsBidirectional Flow Shown with Arrowheads RequisitionRequisition VendorVendor filesfiles PreparePrepare purchase orderpurchase order and updateand update vendor filesvendor files PurchasePurchase orderorder
  25. 25. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 25 Learning Objective 3Learning Objective 3 Define common systems techniques, such as HIPO charts, systems flowcharts, and logical data flow diagrams.
  26. 26. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 26 IPO and HIPO ChartsIPO and HIPO Charts These charts are used primarily byThese charts are used primarily by systems development personnel.systems development personnel. At the most general level of analysis,At the most general level of analysis, only the basic input-process-outputonly the basic input-process-output relations in a system are of concern.relations in a system are of concern. Additional processing detail is providedAdditional processing detail is provided by hierarchy plus input-process-output.by hierarchy plus input-process-output.
  27. 27. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 27 IPO ChartIPO Chart Payroll job recordPayroll job record Payroll master filePayroll master file Accumulate hoursAccumulate hours workedworked Find correct pay rateFind correct pay rate Compute gross payCompute gross pay Gross pay recordsGross pay records Payroll master filePayroll master file Error messagesError messages Author: Mr. FoxxAuthor: Mr. Foxx Chart Number: 3.1Chart Number: 3.1 System: PayrollSystem: Payroll Description: CalculateDescription: Calculate Gross PayGross Pay Date: 6/9/0XDate: 6/9/0X InputInput ProcessProcess OutputOutput
  28. 28. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 28 HIPO IllustrationHIPO Illustration Payroll systemPayroll systemPayroll systemPayroll system 1.01.0 ProcessingProcessingProcessingProcessing 3.03.0 Data preparationData preparationData preparationData preparation 2.02.0 ReviewReviewReviewReview 4.04.0
  29. 29. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 29 HIPO IllustrationHIPO Illustration CalculateCalculate gross paygross pay CalculateCalculate gross paygross pay CalculateCalculate net paynet pay CalculateCalculate net paynet pay 3.13.1 3.23.2 Each numbered module would be detailed in an IPO chart. AccumulateAccumulate hours workedhours worked AccumulateAccumulate hours workedhours worked 3.113.11 Find correctFind correct pay ratepay rate Find correctFind correct pay ratepay rate 3.123.12 ComputeCompute gross paygross pay ComputeCompute gross paygross pay 3.133.13
  30. 30. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 30 Systems and Program FlowchartsSystems and Program Flowcharts AA systems flowchartsystems flowchart identifies the overallidentifies the overall or broad flow of operations in a system.or broad flow of operations in a system. AA program flowchartprogram flowchart (block flowchart)(block flowchart) is more detailed concerningis more detailed concerning individual processing functions.individual processing functions.
  31. 31. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 31 Logical Data FlowLogical Data Flow Diagram SymbolsDiagram Symbols TerminatorTerminator Represents sources andRepresents sources and destinations of datadestinations of data ProcessProcess Task or functionTask or function being donebeing done Data storeData store A repository of dataA repository of data Data flowData flow CommunicationCommunication channelchannel NameName SymbolSymbol MeaningMeaning
  32. 32. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 32 Data Flow DiagramData Flow Diagram TimekeepingTimekeepingTimekeepingTimekeeping ProcessProcess payrollpayroll datadata ProcessProcess payrollpayroll datadata PayrollPayroll datadata EmployeesEmployeesEmployeesEmployeesPaychecksPaychecks Payroll DataPayroll Data PayrollPayroll datadata PayrollPayroll detailsdetails
  33. 33. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 33 Data Flow Diagram ExpandedData Flow Diagram Expanded TimekeepingTimekeepingTimekeepingTimekeeping EmployeeEmployee datadata CurrentCurrent statusstatus ValidValid payroll datapayroll data DataData validvalid PayrollPayroll datadata VerifyVerify payrollpayroll datadata VerifyVerify payrollpayroll datadata P1P1
  34. 34. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 34 Data Flow Diagram ExpandedData Flow Diagram Expanded ValidValid payroll datapayroll data EmployeeEmployee datadata Net pay andNet pay and deductionsdeductions CalculateCalculate paypay CalculateCalculate paypay P2P2 Data toData to processprocess EmployeesEmployeesEmployeesEmployeesPaychecksPaychecks
  35. 35. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 35 Data Flow DiagramData Flow Diagram Expanded FurtherExpanded Further ComputeCompute net paynet pay ComputeCompute net paynet pay ProcessProcess payrollpayroll journaljournal ProcessProcess payrollpayroll journaljournal CurrentCurrent amountsamounts UpdateUpdate employeeemployee filesfiles UpdateUpdate employeeemployee filesfiles Net pay andNet pay and deductionsdeductions JournalJournal datadata DetailsDetails EmployeesEmployeesEmployeesEmployees PaychecksPaychecks
  36. 36. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 36 Analytic, Document, and FormsAnalytic, Document, and Forms Distribution FlowchartsDistribution Flowcharts AnAn analytic flowchartanalytic flowchart is similaris similar to a systems flowchart in levelto a systems flowchart in level of detail and technique.of detail and technique. AA document flowchartdocument flowchart is similar to anis similar to an analytic flowchart but contains lessanalytic flowchart but contains less detail about the processing functionsdetail about the processing functions of each entity shown on the chart.of each entity shown on the chart.
  37. 37. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 37 Analytic, Document, and FormsAnalytic, Document, and Forms Distribution FlowchartsDistribution Flowcharts TheThe forms distribution chartforms distribution chart illustratesillustrates the distribution of multiple copythe distribution of multiple copy forms with an organization.forms with an organization. ReceiveReceivePurchasePurchase
  38. 38. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 38 Analytic FlowchartAnalytic Flowchart PreparePrepare quotationquotation requestsrequests PreparePrepare quotationquotation requestsrequests RequestsRequests forfor quotationquotation RequestsRequests forfor quotationquotation ApproveApprove vendorvendor listlist ApproveApprove vendorvendor listlist SelectSelect vendorsvendors SelectSelect vendorsvendors RequestsRequests forfor quotationquotation RequestsRequests forfor quotationquotation PurchasingPurchasing SuppliersSuppliers QuotationsQuotationsQuotationsQuotations
  39. 39. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 39 Analytic FlowchartAnalytic Flowchart PurchasingPurchasing PurchasePurchase orderorder PurchasePurchase orderorder SuppliersSuppliers QuotationsQuotationsQuotationsQuotations PreparePrepare purchasepurchase orderorder PreparePrepare purchasepurchase orderorder QuotationsQuotationsQuotationsQuotations SelectSelect bidbid SelectSelect bidbid PurchasePurchase orderorder PurchasePurchase orderorder
  40. 40. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 40 Document FlowchartDocument Flowchart 2222 PurchasePurchase requisitionrequisition 22 PurchasePurchase requisitionrequisition 22 PurchasePurchase requisitionrequisition 11 PurchasePurchase requisitionrequisition 11 PurchasePurchase requisitionrequisition 11 PurchasePurchase requisitionrequisition 11 PurchasePurchase orderorder 33 PurchasePurchase orderorder 33 PurchasePurchase orderorder 44 PurchasePurchase orderorder 44 PurchasePurchase orderorder 55 PurchasePurchase orderorder 55 To VendorTo Vendor 5555 4444 3333 2222 PurchasePurchase orderorder 11 PurchasePurchase orderorder 11 AccountsAccounts PayablePayable Purchasing AgentPurchasing Agent ReceivingReceiving StoresStores ControllerController Vice President ManufacturingVice President Manufacturing
  41. 41. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 41 Forms Distribution ChartForms Distribution Chart PurchasingPurchasing InventoryInventory PayablesPayables ProductionProduction AccountingAccounting PurchasePurchase order copyorder copy 22 33 44 55 11 11 22 44 11 22 33
  42. 42. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 42 Analytical Flowcharting IllustrationAnalytical Flowcharting Illustration Symbol selectionSymbol selection System analysisSystem analysis Drawing the flowchartDrawing the flowchart Sandwich ruleSandwich rule Use of connector symbolUse of connector symbol Entity-column relationsEntity-column relations
  43. 43. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 43 Narrative TechniquesNarrative Techniques Narrative techniques are useful in theNarrative techniques are useful in the fact-finding stage of system analysis.fact-finding stage of system analysis. What are some examples of narrative techniques?What are some examples of narrative techniques? Open-ended and closed-ended questionnairesOpen-ended and closed-ended questionnaires Document reviewsDocument reviews
  44. 44. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 44 Resource Utilization AnalysisResource Utilization Analysis Work measurement involves four basic steps.Work measurement involves four basic steps. 1. Identify the tasks.1. Identify the tasks. 2. Obtain time estimates for performing the tasks.2. Obtain time estimates for performing the tasks. 3. Adjust these time estimates.3. Adjust these time estimates. 4. Analyze requirements based on these data.4. Analyze requirements based on these data.
  45. 45. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 45 Resource Utilization AnalysisResource Utilization Analysis (Average time/unit + Idle time/unit)(Average time/unit + Idle time/unit) ×× Average volume = Total task timeAverage volume = Total task time Total time available ÷ Total task timeTotal time available ÷ Total task time = Capacity utilization= Capacity utilization
  46. 46. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 46 Decision Analysis TechniquesDecision Analysis Techniques Decision to be madeDecision to be made Conditions that can occurConditions that can occur Path to be followed for each conditionPath to be followed for each condition
  47. 47. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 47 Branching Table FormatBranching Table Format CodeCode equal toequal to Go toGo to InconnectorInconnector referencereference 11 22 33 InconnectorInconnector referencereference 44
  48. 48. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 48 Decision Table FormatDecision Table Format Condition stubCondition stub Action stubAction stub 11 22 33 …… NN If:If: Then:Then: Table TitleTable Title RulesRules Condition entryCondition entry Action entryAction entry
  49. 49. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 49 Decision Table forDecision Table for Processing Labor DistributionProcessing Labor Distribution LineLine 11 22 33 1010 1111 1212 1313 1414 Condition action RuleCondition action Rule 15 Regular hours15 Regular hours 15 Overtime hours15 Overtime hours 15 Shift bonus hours15 Shift bonus hours Regular dollarsRegular dollars Overtime dollarsOvertime dollars Shift dollarsShift dollars Error no shift or OTError no shift or OT Nest recordNest record 11 YY YY YY ×× ×× ×× ×× 22 –– –– NN ×× ×× ×× 33 –– NN YY ×× ×× ×× 44 –– –– NN ×× ×× 55 NN YY YY ×× ×× 66 –– NN ×× ×× 77 NN YY ×× ×× 88 NN IfIf ThenThen Go to – F (Function); R (Rule, same table); T (Table)Go to – F (Function); R (Rule, same table); T (Table)
  50. 50. © 2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 50 End of ChapterEnd of Chapter 22

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