ACCT 307 Lecture Notes - Lecture 12: Data Flow Diagram, Flowchart, Temporary File
Document Summary
Can use narratives, graphic charts, or diagrams to describe business processes. Flowchart symbols: can be divided into four categories, input/output symbols, processing symbols, storage symbols, flow and miscellaneous symbols. Why are document flowcharts useful: particularly useful in analyzing adequacy of control procedures, can reveal weaknesses or inefficiencies, inadequate communication flows, unnecessary complexity in document flows, procedures that may cause delays. What do system flowcharts do: focus on computerized data flows of ais, describes information flows/procedures within an ais. Important for is analysis, design, evaluation: includes the who, what, how, and where of operations and information processes, necessary to evaluate it controls. Process flowcharts: document business processes in easy-to-follow diagrams: high-level flowcharts map only the major steps in a process for a good overview, for example, the check credit step in the previous example. A second-level process map: detailed flowcharts show all events/decisions in a process, trouble spots in a process are more obvious.
