Business

INTRODUCTION
WHY DOCUMENTATION IS IMPORTANT
DOCUMENT AND SYSTEM FLOWCHARTS
Document Flowcharts
Guidelines for Drawing Document Flowcharts
System Flowcharts
Guidelines for Drawing System Flowcharts
PROCESS MAPS AND DATA FLOW DIAGRAMS
Process Maps
Guidelines for Drawing Process Maps
Data Flow Diagrams
Guidelines for Drawing Data Flow Diagrams
OTHER DOCUMENTATION TOOLS
Program Flowcharts
Decision Tables
Software Tools for Graphical Documentation and SOX Compliance
END-USER COMPUTING AND DOCUMENTATION
The Importance of End-User Documentation
Policies for End-User Computing and Documentation
AIS AT WORK—FLOWCHARTS HELP RECOVER EMBEZZLED ASSETS
SUMMARY
KEY TERMS YOU SHOULD KNOW
TEST YOURSELF
DISCUSSION QUESTIONS
PROBLEMS
CASE ANALYSES
The Berridge Company
FreezeTime, Inc.
The Dinteman Company
Lois Hale and Associates
REFERENCES AND RECOMMENDED READINGS
ANSWERS TO TEST YOURSELF
After reading this chapter, you will: 1. Understand why documenting an AIS is impor- tant. 2. Be able to draw simple document flowcharts and explain how they describe the flow of data in AISs. 3. Be able to draw simple document flowcharts, system flowcharts, process maps, and data flow diagrams. 4. Know how program flowcharts and decision tables help document AISs. 5. Be able to explain the importance of end-user documentation. 6. Be aware of software available for document- ing AISs and helping companies comply with the Sarbanes-Oxley Act.
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Copyright © 2010 John Wiley & Sons, Inc.
74 PART ONE / An Introduction to Accounting Information Systems
‘‘Although documentation of [business] processes needs to be detailed, it also must be clear and easy to follow ... .If people cannot easily explain it, or someone can’t pick up the documentation and understand it, you have not successfully completed the task.’’
Regina Baraban, ‘‘Look Out for SOX’’ Meetingsnet.com Vol. 24, No. 2, (February 2005), pp. 23–24.
INTRODUCTION
Documentation explains how AISs operate and is...