Systems Documentation

Techniques
Chapter 3

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 Learning Objectives
Prepare and use data flow diagrams to understand,
evaluate, and document information systems.

Prepare and use systems flowcharts to understand,

evaluate, and document information systems.

Prepare and use business process diagrams to

understand, evaluate, and document information
systems.

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 Why Document Systems?
Accountants must be able to read
documentation and understand how a system
works (e.g., auditors need to assess risk)
Requires management to assess internal
controls and auditors to evaluate the assessment
Used for systems development and changes

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 Data Flow Diagrams (DFD)
Focuses on the data flows for:
Processes,
Sources and destinations of the data
Data stores
Is a graphical description of the source and
destination of data that shows data flow within an
organization, the processes performed on the data,
and how data are stored.

DFD are visually simple, can be used to represent the

same process at a high abstract or detailed level.
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 Basic Data Flow Diagram Elements

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 Payroll Paychecks
data Process
Timekeeping payroll Employees
data

Payroll Payroll
data details

Payroll
Payrolldata
Data

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The highest-level data flow diagram is referred to as a context diagram. A
context diagram provides the reader with a summary-level view of the system.

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 Basic Guidelines for creating a DFD
Understand the system that
you are trying to represent.
A DFD is a simple
representation meaning that
you need to consider what is
relevant and what needs to be
included.
Start with a high level (context
diagram) to show how data
flows between outside entities
and inside the system. Use
additional DFDs at the
detailed level to show how
data flows within the system.
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Identify and group all the basic
elements of the DFD.
Name data elements with
descriptive names, use action
verbs for processes (e.g.,
update, edit, prepare, validate,
etc.).
Give each process a sequential
number to help the reader
navigate from the abstract to
the detailed levels.
Edit/Review/Refine your DFD
to make it easy to read and
understand.
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 Flowcharts
Describe an information system showing:
Inputs and Outputs
Information activities (processing data)
Data storage
Data flows
Decision steps

Is an analytical technique used to describe some aspect of an

information system in a clear, concise, and logical manner.
Flowcharts use a standard set of symbols to describe pictorially
the transaction processing procedures a company uses and the
flow of data through a system.

Key strengths of flowcharts are that they can easily capture control
via decision points, show manual vs. automated processes.

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 Flowcharts
Input/output symbols. Input/output symbols represent
devices or media that provide input to or record output
from processing operations.

Processing symbols. Processing symbols either show

what type of device is used to process data or indicate when
processing is performed manually.

Storage symbols. Storage symbols represent the device

used to store data that the system is not currently using.

Flow and miscellaneous symbols. Flow and

miscellaneous symbols indicate the flow of data and goods.
They also represent such operations as where flowcharts
begin or end, where decisions are made, and when to add
explanatory notes to flowcharts.
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 Flowcharts Symbols

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 Types of Flowcharts
Document flowchart
is a graphical description of the flow of documents and
information between departments or areas of responsibility
within an organization.
System flowchart
is a graphical description of the relationship among the input,
processing, and output in an information system.
Program flowchart
is a graphical description of the sequence of logical operations
that a computer performs as it executes a program.
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 Guidelines for Drawing Flowcharts
Understand the system you are trying to
represent.
Identify business processes, documents, data
flows, and data processing procedures.
Organize the flowchart so as it reads from top to
bottom and left to right.
Name elements descriptively.
Edit/Review/Refine to make it easy to read and
understand.
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 Business Process Diagrams
Is a visual way to represent the activities in a
business process
Intent is that all business users can easily
understand the process from a standard
notation (BPMN: Business Process Modeling
Notation)
Can show the organizational unit performing the
activity

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 Business Process Diagram Basic
Symbols

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 Payroll Business Process Diagram
Example

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 Key Terms

Documentation Context diagram

Narrative description Flowchart
Data flow diagram (DFD) Document flowchart
Data source Internal control flowchart
Data destination System flowchart
Data flow Program flowchart
Process Business process diagram
Data store (BPD)

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