Mrs Chang Liu
1. What is documentation? Why do accountants need to understand documentation?
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Documentation refers to a set of documents and models, such as narratives, data flow models, flowcharts, and other written materials that explain a how a system works.
Documentation tools are important, because:
-At minimum, you must be able to read documentation to determine how the system works.
-You may be required to evaluate internal control systems documentation to identify control strengths and weaknesses and recommend improvements. Alternatively, you may have to evaluate the documentation for a proposed system to determine if the system meets the company’s needs.
-The greatest amount of skill is needed to prepare documentation. If you are a member of a team that is developing a new system, then you must prepare documentation to show how both the existing and the proposed systems operate.
2. What are the different types of documentation tools?
-Data Flow Diagram
- Document Flowchart
- System Flowchart -Program Flowchart
3. What are the basic elements in a data flow diagram? What is called the high level of data flow diagram?
-Data Sources (input) and Destinations (output)
-Data Flows
-Transaction Processes
-Data Stores
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Context
Highest level (most general) 4. Explain the guidelines for preparing data flow diagrams. (Remember at least 2)
-Understand the system
-Ignore certain aspects of the system
-Determine system boundaries
-Develop a context DFD
-Identify data flows
-Group data flows
-Number each process
-Identify transformational processes
-Group transformational processes
-Identify all data stores
-Identify all sources and destinations
-Label all DFD elements
-Subdivide DFD
-------------------------------------------------
Documentation refers to a set of documents and models, such as narratives, data flow models, flowcharts, and other written materials that explain a how a system works.
Documentation tools are important, because:
-At minimum, you must be able to read documentation to determine how the system works.
-You may be required to evaluate internal control systems documentation to identify control strengths and weaknesses and recommend improvements. Alternatively, you may have to evaluate the documentation for a proposed system to determine if the system meets the company’s needs.
-The greatest amount of skill is needed to prepare documentation. If you are a member of a team that is developing a new system, then you must prepare documentation to show how both the existing and the proposed systems operate.
2. What are the different types of documentation tools?
-Data Flow Diagram
- Document Flowchart
- System Flowchart -Program Flowchart
3. What are the basic elements in a data flow diagram? What is called the high level of data flow diagram?
-Data Sources (input) and Destinations (output)
-Data Flows
-Transaction Processes
-Data Stores
------------------------------------------------------------------------------------------
Context
Highest level (most general) 4. Explain the guidelines for preparing data flow diagrams. (Remember at least 2)
-Understand the system
-Ignore certain aspects of the system
-Determine system boundaries
-Develop a context DFD
-Identify data flows
-Group data flows
-Number each process
-Identify transformational processes
-Group transformational processes
-Identify all data stores
-Identify all sources and destinations
-Label all DFD elements
-Subdivide DFD