Learning ObjectivesPrepare and use data flow diagrams DFDs to understand, evaluate, and document information systems.. Prepare and use document flowcharts DFCs to understand, evaluate,
Trang 1Lập nhóm…
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Mô tả công việc
Theo DanhSachPMKT_NghienCuu_V1.5DB.xls
GV sẽ gợi ý cho các nhóm.
Lịch trình làm việc của các nhóm
- Buổi 03 >> Đăng ký PMKT sẽ nghiên cứu (PMKT
có thể cài đặt, có đầy đủ thông tin cơ bản – Mỗi PMKT ưu tiên cho 2 nhóm đăng ký sớm )
- Buổi 08 >> Tất cả các nhóm nộp bài cho GV (qua email và bản in)
Trang 2Giới thiệu chung: khái quát, xuất xứ của PMKT
Giải thích cách thức tiếp cận PMKT
Trình bày cấu trúc PMKT theo
mô hình I-P-O
Đánh giá về quy mô, ứng dụng
và ví dụ triển khai ở Việt Nam
Báo cáo nhóm bao gồm các phần:
Tìm hiểu thông tin về PMKT
Chapter 2
SYSTEM DOCUMENTATION TECHNIQUES
HO CHI MINH CITY OPEN UNIVERSITY ACCOUNTING – AUDITING FACULTY
ACCOUNTING INFORMATION SYSTEM
Lecturer: Vũ Quốc Thông
Trang 3Learning Objectives
Prepare and use data flow diagrams (DFDs) to understand, evaluate, and document information systems
Prepare and use document flowcharts (DFCs) to understand, evaluate, and document information systems
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documenting AIS…
What Is Documentation?
Set of documents and models
Narratives, data flow models, flowcharts
Describe who, what, why, when, and where of systems:
Input, process, storage, output, and controls
Trang 4Why Should You Learn Documentation?
You need to be able to read documentation in all its forms:
narratives, diagrams, models
You need to be able to evaluate the quality of systems, such as
internal control based in part on documentation
SAS 94 requires independent auditors to understand all internal control procedures
Documentation assists in auditor understanding and documentation of their understanding
Sarbanes-Oxley states that management:
Is responsible for assessing the effectiveness of the IC System
Both management and external auditors need to document and
test IC System
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Data Flow Diagrams (DFDs)
Trang 5Data Flow Diagrams
Graphically describes the flow of data within a system
Four (04) basic elements:
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Entity Data Flow
Process
Data Store
Basic elements
Represents a source of data or input into the system OR
Represents a destination of data or output from the system
Entity
Trang 6Movement of data among:
Entities (sources or destinations)
Processes
Data stores
Label should describe the information moving
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Basic elements
Data Flow
Represents the transformation of data
Basic elements
Process
Data Store
Represents data at rest
Trang 7Data Flow Diagram Levels
Context
Highest level (most general)
Purpose: show inputs and outputs into system
Characteristics: one process symbol only, no data stores
Level-0
Purpose: show all major activity steps of a system
Characteristics: processes are labeled 1.0, 2.0, and so on
Level-1
…
2-13
DFD Creation Guidelines
Via practice …
Refer: SysDocTechniques Prac_TV1.0
Trang 8Document-Flow Chart (DFCs)
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Flowcharts
Use symbols to logically depict transaction processing and the flow of data through a system
Using a pictorial representation is easier to understand and explain versus a detailed narrative
Trang 9Flowchart Symbol Categories
Input / Output
Processing
Storage
Miscellaneous
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*
Flow Chart Symbol Categories
(cont’d)
*
Trang 10Types of Flowcharts
Document
Illustrates the flow of documents through an organization
Useful for analyzing internal control procedures
System
Logical representation of system inputs, processes, and outputs
Useful in systems analysis and design
Program
Represent the logical sequence of program logic
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Document Flowchart
Trang 11Document Flowchart (cont’d)
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System Flowchart
Trang 12Program Flowchart
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DFC Creation Guidelines
Via practice …
Refer: SysDocTechniques Prac_TV1.0
Trang 13More on reading and practice
Reading on textbook
Chapter 3 (p 69 – 79)
Doing homework on paper
Discussion questions
Question 3.1 (p 84)
Question 3.4 (p 85) => ref KenMing business
Chapter quiz (focus on relevant parts of the lecture)
Quiz of chapter 3 (p 83, 84)
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