SYSTEM DOCUMENTATION TECHNIQUES HO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING – AUDITING FACULTY ACCOUNTING INFORMATION SYSTEM

Vũ Quốc Thơng 2/15/2016 Lập nhóm… Mơ tả cơng việc Theo DanhSachPMKT_NghienCuu_V1.5DB.xls GV gợi ý cho nhóm Lịch trình làm việc nhóm - Buổi 03 >> Đăng ký PMKT nghiên cứu (PMKT cài đặt, có đầy đủ thơng tin – Mỗi PMKT ưu tiên cho nhóm đăng ký sớm) - Buổi 08 >> Tất nhóm nộp cho GV (qua email in) - Buổi 09 >> Một số nhóm GV định thuyết trình (mỗi nhóm trình bày ~ 10 phút) Vũ Quốc Thơng 2/15/2016 Tìm hiểu thơng tin PMKT  Giới thiệu chung: khái quát, xuất xứ PMKT Báo cáo nhóm bao gồm phần:  Giải thích cách thức tiếp cận PMKT  Trình bày cấu trúc PMKT theo mơ hình I-P-O  Đánh giá quy mơ, ứng dụng ví dụ triển khai Việt Nam HO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING – AUDITING FACULTY ACCOUNTING INFORMATION SYSTEM SYSTEM DOCUMENTATION TECHNIQUES Lecturer: Vũ Quốc Thông Chapter 2 Vũ Quốc Thông 2/15/2016 Learning Objectives  Prepare and use data flow diagrams (DFDs) to understand, evaluate, and document information systems  Prepare and use document flowcharts (DFCs) to understand, evaluate, and document information systems documenting AIS… 2-5 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 2-6 Vũ Quốc Thông 2/15/2016 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 assessing the effectiveness of the IC System  Both management and external auditors need to document and test IC System 2-7 Data Flow Diagrams (DFDs) 2-8 Vũ Quốc Thông 2/15/2016 Data Flow Diagrams  Graphically describes the flow of data within a system  Four (04) basic elements: Entity Data Flow Data Store Process 2-9 Basic elements Entity  Represents a source of data or input into the system OR  Represents a destination of data or output from the system 2-10 Vũ Quốc Thông 2/15/2016 Basic elements Data Flow  Movement of data among:  Entities (sources or destinations)  Processes  Data stores  Label should describe the information moving 2-11 Basic elements Process  Represents the transformation of data Data Store  Represents data at rest 2-12 Vũ Quốc Thông 2/15/2016 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  Level-1 … 2-13 DFD Creation Guidelines  Via practice … Refer: SysDocTechniques Prac_TV1.0 2-14 Vũ Quốc Thông 2/15/2016 Document-Flow Chart (DFCs) 2-15 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 2-16 Vũ Quốc Thông 2/15/2016 Flowchart Symbol Categories  Input / Output  Processing  Storage  Miscellaneous * 2-17 Flow Chart Symbol Categories  (cont’d) * * * Vũ Quốc Thông 2/15/2016 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 2-19 Document Flowchart 2-20 10 Vũ Quốc Thông 2/15/2016 Document Flowchart (cont’d) 2-21 System Flowchart 2-22 11 Vũ Quốc Thông 2/15/2016 Program Flowchart 2-23 DFC Creation Guidelines  Via practice … Refer: SysDocTechniques Prac_TV1.0 2-24 12 Vũ Quốc Thông 2/15/2016 More on reading and practice  Reading on textbook  Chapter (p 69 – 79) Doing homework on paper  Discussion questions  Question 3.1 (p 84)  Question 3.4 (p 85) => ref KenMing business  Chapter quiz (focus on relevant parts of the lecture)  Quiz of chapter (p 83, 84) 2-25 13 ... mơ, ứng dụng ví dụ triển khai Việt Nam HO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING – AUDITING FACULTY ACCOUNTING INFORMATION SYSTEM SYSTEM DOCUMENTATION TECHNIQUES Lecturer: Vũ Quốc Thông Chapter... evaluate, and document information systems  Prepare and use document flowcharts (DFCs) to understand, evaluate, and document information systems documenting AIS… 2-5 What Is Documentation?  Set... Describe who, what, why, when, and where of systems:  Input, process, storage, output, and controls 2-6 Vũ Quốc Thông 2/15/2016 Why Should You Learn Documentation?  You need to be able to read documentation