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7/24/2019 CH02 Systems Techniques and Documentation
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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 1
Systems TechniquesSystems Techniques
and Documentationand Documentation
Chapter 2Chapter 2
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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.
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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 3
Users of Systems TechniquesUsers of Systems Techniques
Systes techni!ues are tools"Systes techni!ues are tools"
#hey are largely graphical $pictorial% in nature"#hey are largely graphical $pictorial% in nature"
&nalysis&nalysis 'esign'esign 'ocuentation'ocuentation
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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
(hat are the two basic coponents(hat are the two basic coponents
o) an auditing engageent*o) an auditing engageent*
1" #he interi audit1" #he interi audit
+opliance testing+opliance testing
2" #he )inancial2" #he )inancial
stateent auditstateent audit
Substantie testingSubstantie testing
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Internal Control EvaluationInternal Control Evaluation
&uditors are typically concerned with the&uditors are typically concerned with the
)low o) processing and distribution o))low o) processing and distribution o)
docuents within an application syste"docuents within an application syste"
&uditors use charts to analy.e the&uditors use charts to analy.e thedistribution o) docuents in a syste"distribution o) docuents in a syste"
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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2
Compliance TestingCompliance Testing
+opliance testing re!uires an understanding+opliance testing re!uires an understanding
o) the controls that are to be tested"o) the controls that are to be tested"
&uditors ust hae a basic understanding&uditors ust hae a basic understanding
o) systes techni!ues"o) systes techni!ues"
inputprocessoutput $P%inputprocessoutput $P%
hierarchy plus inputprocessoutput $HP%hierarchy plus inputprocessoutput $HP%
logical data )low diagras $''%logical data )low diagras $''%
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7/502004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2
Working PapersWorking Papers
5e!uired by pro)essional standards5e!uired by pro)essional standards
#hese are the records 6ept by an auditor#hese are the records 6ept by an auditor
o) the procedures and tests applied, theo) the procedures and tests applied, the
in)oration obtained, and conclusionsin)oration obtained, and conclusions
drawn during an audit engageent"drawn during an audit engageent"
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Working PapersWorking Papers
(hat are soe o) the systes techni!ues(hat are soe o) the systes techni!ues
used by auditors to docuent and analy.eused by auditors to docuent and analy.e
the content o) wor6ing papers*the content o) wor6ing papers*
internal control !uestionnairesinternal control !uestionnaires
analytic )lowchartsanalytic )lowcharts syste )lowchartssyste )lowcharts
branching and decision tablesbranching and decision tables
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9/502004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 8
Use of Systems TechniquesUse of Systems Techniques
in Systems evelopmentin Systems evelopment
(hat are the three phases o) a(hat are the three phases o) a
systes deelopent pro9ect*systes deelopent pro9ect*
1" Systes analysis1" Systes analysis
2" Systes design2" Systes design
3" Systes ipleentation3" Systes ipleentation
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10/502004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 10
Systems AnalysisSystems Analysis
:uch o) a systes analyst;s 9ob inoles:uch o) a systes analyst;s 9ob inoles
collecting and organi.ing )acts"collecting and organi.ing )acts"
Systes techni!ues e
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Systems esignSystems esign
& blueprint ust be )orulated& blueprint ust be )orulated
)or the coplete syste")or the coplete syste"
nput/output $atri
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Systems ImplementationSystems Implementation
Systes ipleentation inoles theSystes ipleentation inoles the
actual carrying out o) the design plan"actual carrying out o) the design plan"
(hat systes techni!ues sere(hat systes techni!ues sere
as a docuentation tool*as a docuentation tool*
Progra )lowchartsProgra )lowcharts
'ecision tables'ecision tables
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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 13
Learning Objective 2Learning Objective 2
Describe the use of flowchartingDescribe the use of flowcharting
techniques in the analysis oftechniques in the analysis of
information processing systems.information processing systems.
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2004 Prentice Hall Business Publishing,Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 14
Systems TechniquesSystems Techniques
(hat is a )lowchart*(hat is a )lowchart*
& )lowchart is a sybolic diagra& )lowchart is a sybolic diagra
that shows the data )low andthat shows the data )low and
se!uence o) operations in a syste"se!uence o) operations in a syste"
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!asic Sym"ols!asic Sym"ols
nput/outputnput/output
ProcessProcess
&nnotation&nnotation
lowlinelowline
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Speciali#ed Input$%utputSpeciali#ed Input$%utput
Sym"olsSym"ols
PunchedPunched
cardcard
nlinenline
storagestorage:agnetic:agnetic
dis6dis6:agnetic:agnetic
tapetape
PunchedPunched
tapetape
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Speciali#ed Input$%utputSpeciali#ed Input$%utput
Sym"olsSym"ols
'ocuent'ocuent
:anual:anual
inputinput
'isplay'isplay
))line))line
storagestorage
+ounication+ounication
lin6lin6
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Speciali#ed Process Sym"olsSpeciali#ed Process Sym"ols
'ecision'ecision
Prede)inedPrede)inedprocessprocess
PreparationPreparation
:anual:anualoperationoperation
&u
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Additional Sym"olsAdditional Sym"ols
Parallel odeParallel ode
#ransittal tape#ransittal tape
+onnector+onnector
))page))pageconnectorconnector
#erinal#erinal
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Sym"ol Use in &lo'chartingSym"ol Use in &lo'charting
Sybols are used in a )lowchart toSybols are used in a )lowchart to
represent the )unctions o) anrepresent the )unctions o) an
in)oration or other type o) syste"in)oration or other type o) syste"
?oral direction o) )low is )ro?oral direction o) )low is )ro
le)t to right and top to botto"le)t to right and top to botto"
pen arrowheads should be usedpen arrowheads should be used
on reersedirection )lowlines"on reersedirection )lowlines"
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Sym"ol Usage IllustrationSym"ol Usage Illustration
noicenoice
?oral 'irection o) low?oral 'irection o) low
5eiew5eiew
andandapproeapproe
&pproed&pproedinoiceinoice
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Sym"ol Usage IllustrationSym"ol Usage Illustration
5eerse low Shown with &rrowheads5eerse low Shown with &rrowheads
noicenoice5eiew5eiew
andandapproeapproe
&pproed&pproed
inoiceinoice
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Sym"ol Usage IllustrationSym"ol Usage Illustration
@se o) +onnector Sybol@se o) +onnector Sybol
&pproed&pproed
inoiceinoice
AA
StoresStores
noicenoice
AA
PurchasingPurchasing
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Sym"ol Usage IllustrationSym"ol Usage Illustration
Bidirectional low Shown with &rrowheadsBidirectional low Shown with &rrowheads
5e!uisition5e!uisition
AendorAendor
)iles)iles
PreparePreparepurchase orderpurchase order
and updateand updatevendor filesvendor files
PurchasePurchase
orderorder
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Learning Objective 3Learning Objective 3
Define common systems techniques,
such as !P" charts, systems
flowcharts, and logical
data flow diagrams.
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IP% and (IP% ChartsIP% and (IP% Charts
#hese charts are used priarily by#hese charts are used priarily by
systes deelopent personnel"systes deelopent personnel"
&t the ost general leel o) analysis,&t the ost general leel o) analysis,
only the basic inputprocessoutputonly the basic inputprocessoutput
relations in a syste are o) concern"relations in a syste are o) concern"
&dditional processing detail is proided&dditional processing detail is proided
by hierarchy plus inputprocessoutput"by hierarchy plus inputprocessoutput"
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IP% ChartIP% Chart
Payroll #ob recordPayroll #ob record
Payroll master filePayroll master file
Accumulate hoursAccumulate hours
wor$edwor$ed
%ind correct pay rate%ind correct pay rateCompute gross payCompute gross pay
&ross pay records&ross pay records
Payroll master filePayroll master file
'rror messages'rror messages
Author: Mr. FoxxAuthor: Mr. Foxx
Chart Number: 3.1Chart Number: 3.1
System: PayrollSystem: Payroll
Description: CalculateDescription: Calculate
Gross PayGross Pay Date: !"!#$Date: !"!#$%nput%nput ProcessProcess &utput&utput
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(IP% Illustration(IP% Illustration
Payroll systePayroll systePayroll systePayroll syste
)*+)*+
ProcessingProcessingProcessingProcessing
,*+,*+
'ata preparation'ata preparation'ata preparation'ata preparation
-*+-*+
5eiew5eiew5eiew5eiew
.*+.*+
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(IP% Illustration(IP% Illustration
+alculate+alculategross paygross pay+alculate+alculate
gross paygross pay
+alculate+alculatenet paynet pay+alculate+alculate
net paynet pay
,*),*) ,*-,*-
'ach numbere( mo(ule )oul( be (etaile( in an %P& chart.
&ccuulate&ccuulatehours wor6edhours wor6ed&ccuulate&ccuulatehours wor6edhours wor6ed
,*)),*))
ind correctind correctpay ratepay rateind correctind correctpay ratepay rate
,*)-,*)-
+opute+oputegross paygross pay+opute+oputegross paygross pay
,*),,*),
S t d PS t d P
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Systems and ProgramSystems and Program
&lo'charts&lo'charts
&&systems flowchartsystems flowchartidenti)ies the oerallidenti)ies the oerall
or broad )low o) operations in a syste"or broad )low o) operations in a syste"
&&program flowchartprogram flowchart$bloc6 )lowchart%$bloc6 )lowchart%
is ore detailed concerningis ore detailed concerningindiidual processing )unctions"indiidual processing )unctions"
/ i l t &l/ i l t &l
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/ogical ata &lo'/ogical ata &lo'
iagram Sym"olsiagram Sym"ols
#erinator#erinator5epresents sources and5epresents sources anddestinations o) datadestinations o) data
ProcessProcess#as6 or )unction#as6 or )unctionbeing donebeing done
'ata store'ata store & repository o) data& repository o) data
'ata )low'ata )low+ounication+ounicationchannelchannel
?ae?ae SybolSybol :eaning:eaning
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ata &lo' iagramata &lo' iagram
#ie6eeping#ie6eeping#ie6eeping#ie6eeping
ProcessProcesspayrollpayroll
datadata
ProcessProcess
payrollpayrolldatadata
PayrollPayroll(ata(ata >ployees>ployees
>ployees>ployees
Paychec*sPaychec*s
Payroll 'ataPayroll 'ata
PayrollPayroll(ata(ata
PayrollPayroll(etails(etails
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ata &lo' iagram E0pandedata &lo' iagram E0panded
#ie6eeping#ie6eeping#ie6eeping#ie6eeping
>ployee>ployeedatadata
CurrentCurrentstatusstatus
AalidAalidpayroll datapayroll data
DataData+ali(+ali(
PayrollPayroll(ata(ata
Aeri)yAeri)ypayrollpayroll
datadata
Aeri)yAeri)ypayrollpayroll
datadataP(P(
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ata &lo' iagram E0pandedata &lo' iagram E0panded
AalidAalidpayroll datapayroll data
>ployee>ployeedatadata
Net pay an(Net pay an(
(e(uctions(e(uctions
+alculate+alculatepaypay
+alculate+alculatepaypay
P2P2
Data toData to
processprocess>ployees>ployees>ployees>ployees
Paychec*sPaychec*s
ata &lo iagramata &lo' iagram
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ata &lo' iagramata &lo' iagram
E0panded &urtherE0panded &urther
+opute+oputenet paynet pay+opute+oputenet paynet pay
ProcessProcesspayrollpayroll9ournal9ournal
ProcessProcesspayrollpayroll9ournal9ournal
CurrentCurrent
amountsamounts
@pdate@pdateeployeeeployee
)iles)iles
@pdate@pdateeployeeeployee
)iles)iles
Net pay an(Net pay an(
(e(uctions(e(uctions
ournalournaldatadata
DetailsDetails
>ployees>ployees>ployees>ployeesPaychec*sPaychec*s
Analytic ocument and &ormsAnalytic ocument and &orms
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Analytic1 ocument1 and &ormsAnalytic1 ocument1 and &orms
istri"ution &lo'chartsistri"ution &lo'charts
&n&n analytic flowchartanalytic flowchartis siilaris siilar
to a systes )lowchart in leelto a systes )lowchart in leel
o) detail and techni!ue"o) detail and techni!ue"
&& document flowchartdocument flowchartis siilar to anis siilar to an
analytic )lowchart but contains lessanalytic )lowchart but contains less
detail about the processing )unctionsdetail about the processing )unctions
o) each entity shown on the chart"o) each entity shown on the chart"
Analytic ocument and &ormsAnalytic ocument and &orms
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Analytic1 ocument1 and &ormsAnalytic1 ocument1 and &orms
istri"ution &lo'chartsistri"ution &lo'charts
#he#heforms distribution chartforms distribution chartillustratesillustrates
the distribution o) ultiple copythe distribution o) ultiple copy
)ors with an organi.ation")ors with an organi.ation"
5eceie5eceiePurchasePurchase
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Analytic &lo'chartAnalytic &lo'chart
PreparePreparequotationquotationrequestsrequests
PreparePreparequotationquotationrequestsrequests
)equests)equestsforfor
quotationquotation
)equests)equestsforfor
quotationquotation
ApproveApprovevendorvendor
listlist
ApproveApprovevendorvendor
listlist
*elect*electvendorsvendors
*elect*electvendorsvendors
)equests)equestsforfor
quotationquotation
)equests)equestsforfor
quotationquotation
PurchasingPurchasing SuppliersSuppliers
+uotations+uotations+uotations+uotations
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Analytic &lo'chartAnalytic &lo'chart
PurchasingPurchasing
PurchasePurchaseorderorder
PurchasePurchaseorderorder
SuppliersSuppliers
+uotations+uotations+uotations+uotations
PreparePreparepurchasepurchase
orderorder
PreparePreparepurchasepurchase
orderorder
+uotations+uotations+uotations+uotations
*elect*electbidbid
*elect*electbidbid
PurchasePurchaseorderorder
PurchasePurchaseorderorder
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ocument &lo'chartocument &lo'chart
2222
PurchasePurchase
requisitionrequisition 22
PurchasePurchase
requisitionrequisition 22
PurchasePurchaserequisitionrequisition
((
PurchasePurchaserequisitionrequisition
((
PurchasePurchaserequisitionrequisition
((
PurchasePurchaserequisitionrequisition
((
PurchasePurchaseorderorder
PurchasePurchaseorderorder
PurchasePurchaseorderorder
--
PurchasePurchaseorderorder
--
PurchasePurchaseorderorder
PurchasePurchaseorderorder
,o -en(or,o -en(or
----
2222
PurchasePurchaseorderorder
((
PurchasePurchaseorderorder
((
AccountsAccountsPayablePayable
Purchasin AentPurchasin Aent /ecei+in/ecei+in StoresStores+ontroller+ontroller Aice President :anu)acturingAice President :anu)acturing
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&orms istri"ution Chart&orms istri"ution Chart
PurchasinPurchasin %n+entory%n+entory PayablesPayables Pro(uctionPro(uction AccountinAccountin
PurchasePurchaseor(er copyor(er copy
22
33
4455
11 1122
44
1122
33
Analytical &lo'chartingAnalytical &lo'charting
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Analytical &lo'chartingAnalytical &lo'charting
IllustrationIllustration
Sybol selectionSybol selection
Syste analysisSyste analysis
'rawing the )lowchart'rawing the )lowchart Sandwich ruleSandwich rule
@se o) connector sybol@se o) connector sybol >ntitycolun relations>ntitycolun relations
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2arrative Techniques2arrative Techniques
?arratie techni!ues are use)ul in the?arratie techni!ues are use)ul in the
)act)inding stage o) syste analysis")act)inding stage o) syste analysis"
(hat are soe e
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3esource Utili#ation Analysis3esource Utili#ation Analysis
(or6 easureent inoles )our basic steps"(or6 easureent inoles )our basic steps"
1" denti)y the tas6s"1" denti)y the tas6s"
2" btain tie estiates )or per)oring the tas6s"2" btain tie estiates )or per)oring the tas6s"
3" &d9ust these tie estiates"3" &d9ust these tie estiates"
4" &naly.e re!uireents based on these data"4" &naly.e re!uireents based on these data"
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3esource Utili#ation Analysis3esource Utili#ation Analysis
$&erage tie/unit C dle tie/unit%$&erage tie/unit C dle tie/unit%//&erage olue D #otal tas6 tie&erage olue D #otal tas6 tie
#otal tie aailable E #otal tas6 tie#otal tie aailable E #otal tas6 tieD +apacity utili.ationD +apacity utili.ation
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ecision Analysis Techniquesecision Analysis Techniques
'ecision to be ade'ecision to be ade
+onditions that can occur+onditions that can occur
Path to be )ollowed )or each conditionPath to be )ollowed )or each condition
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!ranching Ta"le &ormat!ranching Ta"le &ormat
CodeCode
equal toequal to
&o to&o to!nconnector!nconnector
referencereference
11 22 33
!nconnector!nconnector
referencereference
44
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ecision Ta"le &ormatecision Ta"le &ormat
+ondition stub+ondition stub
&ction stub&ction stub
)) -- ,, 00 ??!f1!f1
hen1hen1
able itleable itle )ules)ules
+ondition entry+ondition entry
&ction entry&ction entry
ecision Ta"le forecision Ta"le for
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ecision Ta"le forecision Ta"le for
Processing /a"or istri"utionProcessing /a"or istri"ution
3ine3ine
((
22
(4(4
((((
(2(2
((
(-(-
Condition action )uleCondition action )ule
( )egular hours( )egular hours
( "vertime hours( "vertime hours
( *hift bonus hours( *hift bonus hours
)egular dollars)egular dollars
"vertime dollars"vertime dollars
*hift dollars*hift dollars
'rror no shift or "'rror no shift or "
5est record5est record
11
66
66
66
22
77
77
55
33
77
55
66
44
77
77
55
55
55
66
66
77
55
!!
55
66
""
55!f!f
henhen
&o to 7 % 8%unction9: ) 8)ule, same table9: 8able9&o to 7 % 8%unction9: ) 8)ule, same table9: 8able9
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#nd o$ %ha&ter#nd o$ %ha&ter
22