Chapter 6: Documenting Accounting Information Systems Introduction Why Documentation Is Important Primary Documentation Methods Other Documentation Tools End-user Computing And Documentation Chapter 6-1 Why Documentation Is Important Depicting how the system works Training users Designing new systems Controlling system development and maintenance costs Standardizing communications with others Chapter 6-2 Why Documentation Is Important Auditing AISs Documenting business processes Complying with the Sarbanes-Oxley Act Establishing accountability Chapter 6-3 Example Flowchart Chapter 6-4 Primary Documentation Methods Data Flow Diagrams Document Flowcharts System Flowcharts Process Maps Chapter 6-5 Data Flow Diagrams Uses  Used in systems development process  Tool for analyzing an existing system Types  Context  Physical  Logical Chapter 6-6 Data Flow Diagram Symbols Chapter 6-7 Types of DFDs Context Diagrams   Overview of the system High-level Physical Data Flow Diagrams  Focuses on the physical entities of organization Logical Data Flow Diagrams  Emphasizes tasks of participants Chapter 6-8 Context Diagram Chapter 6-9 Physical Data Flow Diagrams Focus on physical entities, tangible documents, and reports flowing through the system List job titles of employees Simple, more readable, and easier to interpret Chapter 6-10 Decision Tables Chapter 6-49 Drawbacks of Decision Tables Do not show order in which a program tests data conditions or takes processing actions Require documentation understanding beyond flowcharting Requires extra work to prepare and the work may not be cost-effective Chapter 6-50 Study Break #5 Which of the following is not true about process maps? A They depict the flow of information in computerized AISs B They use standardized symbols C Government agencies as well as businesses often use them D Web pages often depict hierarchical versions of them Chapter 6-51 Study Break #5 - Answer Which of the following is not true about process maps? A They depict the flow of information in computerized AISs B They use standardized symbols C Government agencies as well as businesses often use them D Web pages often depict hierarchical versions of them Chapter 6-52 Study Break #6 A decision table shows: A The possible conditions and processing alternatives for a given situation B Who sat where at a board meeting C The rules for drawing DFDs D The local outsourcing vendors in the area for documentation tasks Chapter 6-53 Study Break #6 - Answer A decision table shows: A The possible conditions and processing alternatives for a given situation B Who sat where at a board meeting C The rules for drawing DFDs D The local outsourcing vendors in the area for documentation tasks Chapter 6-54 Software Tools for Graphical Documentation and SOX Compliance Microsoft Word, Excel, and PowerPoint CASE Tools SOX and AS5 Compliance Chapter 6-55 CASE Tools Computer-Assisted Software Engineering Automate documentation tasks Examples include:     iGrafx allCLEAR SmartDraw Visio Rapid Application Development (RAD) Chapter 6-56 CASE Tool ExceleratorTM Chapter 6-57 SOX and AS5 Compliance Emphasis on entity-level controls Compliance software packages Symantec Control Compliance Suite OpenPages FCM BizRights Chapter 6-58 End-User Computing and Documentation Non-IT employees create their own computer applications Important of documentation:    Require training manuals and reference guides Identify how to accomplish and undo actions Greater efficiency when altering system Chapter 6-59 Documentation Information Chapter 6-60 Policies for End-User Computing and Documentation Formally evaluate large projects Adopt formal end-user development policies Formalize documentation standards Limit the number of employees authorized to create end-user applications Audit new and existing systems Chapter 6-61 Copyright Copyright 2012 John Wiley & Sons, Inc All rights reserved Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc The purchaser may make backup copies for his/her own use only and not for distribution or resale The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein Chapter 6-62 Chapter Chapter 6-63 ... departments and groups that handle the documents Chapter 6-18 Common Document Flowcharting Symbols Chapter 6-19 Common Document Flowcharting Symbols Chapter 6-20 A Simple Document Flowchart Chapter. .. accountability Chapter 6-3 Example Flowchart Chapter 6-4 Primary Documentation Methods Data Flow Diagrams Document Flowcharts System Flowcharts Process Maps Chapter 6-5 Data Flow Diagrams Uses  Used in systems. .. acquire  Activities employees must perform  How to protect and control these systems  Chapter 6-12 Logical Data Flow Diagrams Chapter 6-13 Decomposition Exploding data flow diagrams to create