1.  Events (Sale of Inventory)

2.  Resources Affected by events (amt of inv)

3.  Agents who part in the event (salesperson)

Congruence

or

Conflict

1.  Relevant -Allow user to predict what will happen+ see what DID happen

2.  Reliable - accurate + free of errors + bias

3.  Completeness - everything important is included

4.  Timeliness - available when necessary

5.  Understandability - in a format that is understandable to the user

6.  Verifiability - different users using the same approach will reach the same conclusion

7.  Accessibility - The info is available when needed

1.  Collect + Store data (about events, resources, agents)

2.  Process the data into meaningful information

3.  Provide adequate controls over the organization's assets, inc its data, to safeguard from theft, ensure availability, and ensure accuracy + reliability

Primary - Directly provide value to the customer

or

Secondary - Allow the primary acts to occur efficiently and effectively

1.  Inbound Logistics - receiving, storage + distribution the material used to make a prod)

2.  Operations - activities related to transforming the mat into a prod

3.  Outbound Logistics - activities related to getting teh prod/service to customers

4.  Marketing + Sales

5.  Service

1.  Firm infrastructure (acct, legal, ais)

2.  Technology

3.  HR

4.  Purchasing

Structure

or

Scope

1.  Structured - repetitive, routine + recurring

2.  Semi-Structured - no obvious answer, some objective judgement

3.  Unstructured - not recurring/routine, reqs a lot of subjective judgment

1.  Operational Control Decisions - relate to specific day to day tasks (ordering inv)

2.  Management Control Decisions - 'how do we use the resources of the org to meet the org objective?'

3.  Strategic Planning Decisions - deal w/setting the org's objectives + creating policies used to meet them

1.  Revenue Cycle - trans involving custs

2.  Expenditure Cycle - trans involving supplies/vendors (can include utils)

3.  Production Cycle - trans where mat/labor converted into finished prod

4.  HR/Payroll Cycle - trans involving employees

5.  Financing Cycle - Trans involving stockholders

1.  Data Input

2.  Data Storage

3.  Data Processing

4.  Information Output

deals w/capturing and entering data into the system

to improve data entry/accuracy:

1.  Use turnaround docs

2.  Source Data Automation

3.  Pre-numbering source docs

storing data in a way that it can be easily accessed when needed.

storage places:

Ledger + general Ledger

a systematic assignment of letters _ numbers to organize + store items

types:

Sequential coding: items numbed sequentially...

Block coding: blocks of #'s w/in a sequence represent specific items - ex: Chart of accounts

1.  Entity - something abotu which data is collected + stored

2.  Attribute - characteristics of an entity

3.  Field - place to enter attributes

4.  Record - a group of related fields

5.  File - a group of related records

6.  Database - a set of inter-related, centrall located files

Financial Docs

and

managment reports

Auditors are req to understand the automatic and manual procedures of a company.

can do this by documenting the company's internal controls

SarBox - req corp officers + auditors to continually test the co's internal controls

1.  Data sources + destinations - ppl + orgs who provide data to the system - Square

2.  Data flows - the movement of data btwn sources, destinations, processes + data stores - only label if not to/from a store

3.  Transformation Processes - processes performed on the data to transform it into information - Circle

4.  Data Store - a permanent or temprorary repository for data - Parallel Lines

represents the highest lvl DFD

provides a summary lvl view of the system

does NOT show data stores

shows 1 processesing system, sources + destinations

'Explodes' the processing system to show each process performed

# each transformation (1.0, 2.0, etc)

Shows data stores

can be exploded by process into a lvl 1 dfd

1.  Document Flow Chart - describes the flow of docs + info among diff depts w/in the org - weaknesses in the system become clearly evident

2.  System Flow Chart - used to describe the relationship between inputs, processes, + outputs of an AIS

3.  Program Flow Chart - used to describe the sequence of ops performed by a computer in executing a program

1.  Input/Output Symbols - devices used to put data into/take data from a ssytem

2.  Processing Symbols - devices used to process data or indicate if data is processed manually

3.  Storage Symbols - devices used to store data when it is not being used

4.  Flow + Miscelaneous Symbols - tells us where the decisions are made (decisions = Diamond)

1.  required a lot of space

2.  became difficult to access the data when needed

3.  same data was stored in multiple files

4.  data became inconsistent

1.  The database where the info is stored

2.  The application programs that access the data in the DB

3.  the DBMS (database management system) which acts as an interface between the app progs + the DB

1.  Data Integration

2.  Data Sharing

3.  Reporting Flexibility (easy to make + change reports)

4.  minimizes data redundency + inconsistencies

5.  Data Independence - data maintained separately from the progs that access it

6.  One central manager of the data

7.  Separates the logical view from the physical view of the data

1.  allows the user to query the DB w/o needing to know how/where teh data is stored

2.  allows for changes in 1 view w/o having to change the other

1.  Conceptual - wide view of all datta elements in the DB

2.  External - consists of a set of logical views held by users who access the DB (each lgical view is a sub-schema)

3.  Interal - a low level view of the data describing how/where it's stored

1.  Creating the DB - Database Definition Language (DDL)

2.  changing the database - Data Manupulation Language (DML)

3.  Querying the Db - Data Query Language (DQL)

(things in () = DBMS Languages

a row in a Table - contains data about a specific entity

each column contains attributes

1.  every cell in every table can only have 1 data value

2.  the primary key can't be Null

3.  Foreign keys can be null or match the data in the corresponding table where the attribute it a primary key

4.  All non-key data values should describe a characteristic related to teh object identified as the primary key