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by: Jarvis Reilly DDS


Jarvis Reilly DDS
GPA 3.8

Richard Dull

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About this Document

Richard Dull
Class Notes
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This 3 page Class Notes was uploaded by Jarvis Reilly DDS on Saturday September 26, 2015. The Class Notes belongs to ACCT 322 at Clemson University taught by Richard Dull in Fall. Since its upload, it has received 33 views. For similar materials see /class/214237/acct-322-clemson-university in Accounting at Clemson University.

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Date Created: 09/26/15
SOX 404 reemphasized the importance of documenting business processes and internal controls various people may be involved in the documentation required by SOX DFD s show business process activities stores of data and flows of data System flowcharts show a picture of mgt operations IS and process controls documentation is used to explain systems and train workers auditors use documentation to understand and evaluate systems 0 Data Flow Diagram DFD a graphical representation ofa system Showscomponents data flow among components and sources destination and storage of data 0 Bubble Symbol an entity or process where inputs are changed to outputs on a physical DFD a bubble can be entity on a logical DFD it s a process Data Flow Symbol shows pathway of data External entity Symbol source or destination of data outside the system these symbols do not show in DFD below 0 so they are not in diagrams that have 11 12 13 etc Data Store Symbol a place where data is stored it can represent a view or portion of a larger database its location indicates where in the system it is bookkeeping and its label indicates how blue sales book it s kept in the system therefore its label shows the specific storage medium Types of DFD 1 Context Diagram top level least detailed diagram shows system and activities as single bubble shows data flow into and out of system and into and out of external entities External Entities entities outside the system that send data to or receive data from system 2 Physical DFD shows internal and external entities and flows of data into and out of them tells where how and by whomNOT HOW data is transmitted physical shows the systems infrastructure labels describe the means of how the flow is accomplished described with nouns Internal Entities entity within the system that transforms data Ex departments clerks computers 3 Logical DFD shows the processes data stores and flows of data into and out of them these are used to document IS advantage of logical concentrates on the functions that a system performs logical shows the systems activities described with verbs LEVEL 0 DIAGRAM a diagram containing numbers followed by a zero ex 40 when two DFD s have equal data flows they are balanced therefore they are correct Top Down Partitioning subdividing or exploding logical DFD leading to balanced DFD s this is when you have a level 0 diagram and you explode 40 to make it have 41 42 etc 0 Systems Flowchart representation of business process including information processes inputs data storage outputs and related operations processes people equipment show the sequence of activities performed tes who what how and where combines physical and logical incudes operations and management forthe system which is not shown in DFD s Symbols for Systems Flowchart INPUTS PnocEssiNc ouwur mm SYORES CONNECTOHS NOTE Can also he exlemul enmy o a vaa are Use when a DWDQEE C hmmr SEMIan Iy um mm H U DIVvisas connecmr Use page number and A e c m NOYE Alto NOYE ncludcs nulpiildncumenl irvquivles an nr man we updaies eg Pc olhev dala ener dcvlce key lordiik 39 m NDfE my 3 29 V MlCR reader car 5 lee be my key39 o ev rarely u Sumner nnu reader MISCELLANEOUS Loglclicw Armor m I ck m Bridge Batch mm Nance la ml nnwhead crossing law any um Tcleltommumcmmns mm Goody amp g lr uenlnry 4mm processes are separated in systems flowcharts for example separating clerk processes and automated processes when master data is updated two data stores are shown to show the old and new data these are connected by dash line to show that new becomes old of39fline devices square should have their own 39 quot quot 39 39 in quot 39 rectangle to be able to read data from a document a scanner must have OCR optical recognition capabilities Documentation DFDs used to document existing systems or create one from scratch Step 1 make table of entities and activities Activity action being performed by internalexternal entity can include actions related to data or operations process circle activities each activity must have an entity to perform the activity box entities list activities in order performed regardless of how it appears in narrative table should include entity paragraph number activity and activities numbered Step 2 draw context diagram consisting of one circle and external entities Information Processing Activities retrieve data from storage transform it or file it both manual and automated activities sending and receiving data is not an IP activity but filing it is or retrieving info from table is entities that do not perform any IP activities are external logical labels verbs used in context diagrams when multiple entities operate the same depict one to represent all of them even if not mentioned data stores should be added to your physical DFD to depict the delaying of processes that does take place technically Step 3 draw the logical DFD unmarked activities on table of entities are to be included in Level 0 Diagram group activities if they occur at same place and same time different places but same time or are logically related use 57 bubbles of groups with no one group with one activity and then name them accordingly a data flow should go to operations process entity square if its only has operations processes a data flow should enter an entity bubble if the operations process entity is to perform an IP activity data flows can not go from high to low numbered bubbles Exception routines error routines when processing can t proceed as planned these processes are done to handle the action for erroneous unordinary events Reject stub data flow assigned the label quotrejectquot that leaves a bubble but does not go anywhere else Step 4 make system flowchart divide flowchart into columns for internal and external flow should be from left to right and top to bottom and keep it on one page or use off page connector with code on page 1 you put P2 A on page 2 you put Pl A only way to get data into or out of computer data storage is through a computer processing rectangle purpose of documentation is to simplify and clarify a narrative avoid crossing lines if you do use a quotbridgequot if an ES was to be implemented then all data stores would be replaced by enterprise database in physical DFD logical and context DFD wouldn t change


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