Topic 3 - Systems Documentation Techniques

Question 0

How do flowcharts describe an information system?

Answer 0

Describe an information system showing:

• Inputs and outputs
• Information activities (processing data)
• Data storage
• Data flows
• Decision steps

Question 1

What is the Sarbanes-Oxley Act (SOX)?

Answer 1

It required management to assess internal controls and auditors to evaluate the assessment.

Question 2

What are some key strengths of flowcharts?

Answer 2

They can easily capture control via decision points, show manual vs. automated processes.

Question 3

What are the three types of flowcharts?

Answer 3

1. Document: shows the flow of documents and data for a process, useful in evaluating internal controls
2. System: depicts the data processing cycle for a process
3. Program: illustrates the sequence of logic in the system process

Question 4

What are some guidelines for drawing flowcharts?

Answer 4

1. Understand the system you are trying to represent
2. Identify business processes, documents, data flows, and data processing procedures
3. Organize the flowchart so as it reads from top to bottom and left to right.
4. Name elements descriptively
5. Edit/Review/Refine to make it easy to read and understand

Question 5

What is a document flowchart?

Answer 5

• A document flowchart shows the flow of documents and information among areas of responsibility in an organization.
• These flowcharts trace a document from cradle to grave and show:
  1. Where a document comes from
  2. Where it’s distributed
  3. How it’s used
  4. It’s ultimate disposition
  5. Everything that happens as it flows through the system