Chapter 6
Documenting Accounting Information Systems
WHY DOCUMENTATION IS IMPORTANT
Guidelines for Drawing Data Flow Diagrams
Guidelines for Drawing Document Flowcharts
Guidelines for Drawing System Flowcharts
Guidelines for Drawing Process Maps
Software Tools for Graphical Documentation and SOX Compliance
END-USER COMPUTING AND DOCUMENTATION
The Importance of End-User Documentation
Policies for End-User Computing and Documentation
AIS AT WORK—BETTER SYSTEM DOCUMENTATION HELPS PROTECT MINNESOTA’S ENVIRONMENT
Big Fun Toys (Data Flow Diagrams)
The Berridge Company (Document Flowcharts)
Classic Photography Inc. (Systems Flowcharts)
After reading this chapter, you will:
1. Understand why documenting an AIS is important.
2. Be able to draw simple data flow diagrams and document flowcharts and explain how they describe the flow of data in AISs.
3. Be able to draw simple system flowcharts and process maps and interpret these diagrams.
4. Know how program flowcharts and decision tables help document AISs.
5. Be able to explain the importance of end-user documentation.
6. Be aware of software available for documenting AISs ...
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