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Definition
| Encompasses narratives, flowcharts, diagrams, and other written materials that explain how a system works. |
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Definition
| a graphical description of data sources, flows, processes, storage, and destinations |
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Definition
| a graphical description of the flow of documents and information between departments or areas of responsibility |
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Definition
| a graphical representation of the relationship among the input, processing, and output in an information system |
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| a graphical description of the sequence of logical operations a computer performs as it executes a program |
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| Documentation tools are important on the following levels: |
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Definition
1) at a minimum, you must be able to read documentation to determine how a system works
2) you may need to evaluate internal control systems' documentation to identify strengths and weaknesses and recommend improvements.
3) More skill is needed to prepare internal control documentation or documentation that shows how an existing or proposed system is operated |
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| Data flow diagram: Data Sourse & Data Destination |
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Definition
both are entities that send or receive data that the system uses or produces
data destinations are also referred to as "data sinks" |
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| Data Flow Diagram: Entity |
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Definition
can be both a sourse and a destination
represented by squares |
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| Data flow diagram: Data Flow |
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Definition
the movement of data among processes, stores, sources and destinations
a single line is used if two or more data flows move together
two lines are used if the data flow separately |
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| Data Flow diagram: Process |
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Definition
represents the transformation of data
represented by a circle |
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| Data flow diagram: Data Store |
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Definition
a repository of data
represented by two horizontal lines
(DFDs do not show the physical storage medium used to store the data) |
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Definition
highest-level of DFD; provides the reader with a summary-level view of the system
it depicts a data processing system and the external entities that are sources of its input and destinations of its output |
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Term
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Definition
| an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner, using a set of standard symbols to depict processing procedures and the flow of data |
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Term
| Internal Control Flowcharts |
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Definition
| document flowcharts that describe and evaluate internal controls |
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Definition
| requires independent auditors to understand all internal control procedures |
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Term
| Sarbanes-Oxley state the following about internal controls: |
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Definition
management is:
- responsible for internal control system
- responsible for assessing the effectiveness of the IC system |
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Term
What type of diagram is this?
[image] |
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Definition
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Term
| Data Flow Diagrams consist of four basic elements: |
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Definition
data sources and destinations
data flows
transformation processes
data stores |
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Which symbols are the data sources and desitnations?
[image] |
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Definition
| Squares: Customer, Bank, Credit Manager |
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Term
Which symbols are data flows?
[image] |
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Definition
| the arrows: customer payment, deposit, remittance data, receivables information, etc. |
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Term
| Data flows should always be labeled except for one situation: |
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Definition
| the exception is a data flow moving into or out of a data store. |
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Which symbol is a data store?
[image] |
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Definition
| Two horizontal lines: Accounts receivable |
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Term
| Draw a Data Flow Diagram for the S&S payroll processing system (figure 3-5 in textbook) |
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Definition
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| Draw a program-level flowchart representing an algorithm for summing the numbers 1 to 50 |
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Definition
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Term
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Definition
American Standard Code for Information Interchange
PC's use ASCII to code all text in the computer in binary
(each character is represented by 8 bits) |
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Term
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Definition
unicode is a two byte (16 bit) code for every letter while ASCII is a single byte (8 bit) code
in unicode, the right-hand byte is exactly ASCII code |
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