Chapter 3

Systems Documentation Techniques

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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.

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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

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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 management:

Is responsible for internal control system

Is responsible for assessing the effectiveness of the IC
System
Both management and external auditors need to document
and test IC System

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Data Flow Diagrams

Graphically describes the flow of data within a system
Four basic elements

Entity

Data Flow

Process

Data Store

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Entity
Represents a source of data or input into the system
or
Represents a destination of data or output from the
system

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Data Flows
Movement of data among:

Entities (sources or destinations)

Processes

Data stores

Label should describe the information moving

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Process
Represents the transformation of data

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Data Store
Represents data at rest

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Data Flow Diagram Levels

Context

Highest level (most general)

Purpose: show inputs and outputs into system

Characteristics: one process symbol only, no data stores

Level-0

Purpose: show all major activity steps of a system

Characteristics: processes are labeled 1.0, 2.0, and so

on

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DFD Creation Guidelines

Understand the system

Identify transformational
processes

Ignore certain aspects of

the system

Group transformational
processes

Determine system
boundaries

Identify all data stores

Develop a context DFD

Identify all sources and

destinations

Identify data flows

Label all DFD elements

Group data flows

Subdivide DFD

Number each process

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Flowcharts
Use symbols to logically depict transaction processing
and the flow of data through a system.
Using a pictorial representation is easier to understand
and explain versus a detailed narrative.

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Flowchart Symbol Categories

Input/Output
Processing
Storage
Miscellaneous

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Flow Chart Symbol Categories

(contd)

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Types of Flowcharts
Document

Illustrates the flow of documents through an organization

Useful for analyzing internal control procedures

System

Logical representation of system inputs, processes, and

outputs

Useful in systems analysis and design

Program

Represent the logical sequence of program logic

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Document Flowchart

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Document Flowchart (contd)

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System Flowchart

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Program Flowchart

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