Dwnload Full Accounting Information Systems 11th Edition Bodnar Solutions Manual PDF
Dwnload Full Accounting Information Systems 11th Edition Bodnar Solutions Manual PDF
Dwnload Full Accounting Information Systems 11th Edition Bodnar Solutions Manual PDF
https://testbankfan.com/download/accounting-information-systems-11th-edition-bodna
r-solutions-manual/
Chapter 2
SYSTEMS TECHNIQUES AND DOCUMENTATION
TEACHING TIPS
I normally introduce flowcharting symbols with simple examples on the board. I first introduce a very
simple manual flowchart involving only three symbols. An example would be the preparation of a sales
order. This would show a customer order coming into the process and a completed sales order coming
out. Then I mention how computer symbols could be added.
From experience, I have discovered that the single most important thing for students to learn in analytical
flowcharting is the sandwich rule. About 90% of all mistakes seem to involve a violation of this rule. The
second largest problem involves separating various functions (e.g., sales, credit, shipping, and so on) into
columns.
I've discovered students all seem to do about the same when I place complicated flowcharting problems
on exams. For this reason, I now ask mostly short answer questions about flowcharting on exams.
I've found it important to emphasize the distinction between the types of documentation tools used by
systems developers and auditors.
With logical data flow diagrams (DFD), it's interesting to discuss how developers go from an existing
system to a new system. They begin with an existing analytical flow chart, turn it into a DFD, modify the
DFD, and then generate a new analytical flowchart.
It’s worth taking some time to discuss the BPMN, as this is used in Chapters 7-9 to document the basic
transaction cycles.
Systems techniques are tools used in the analysis, design, and documentation of system and subsystem
relationships. They are used by accountants who do systems work, either internally for their company or
externally as consultants or auditors.
Most auditing engagements are divided into two basic components: the interim audit, which involves
internal control evaluation, and the financial statement audit, which involves substantive testing.
Substantive testing is the direct verification of financial statement figures, placing such reliance on
internal control as the results of the interim audit warrant.
Internal Control Evaluation. Analytic flowcharts, document flowcharts, and forms distribution
charts may be used by auditors to analyze the distribution of documents in a system. Several
other system techniques, such as questionnaires and matrix methods, might also be used in the
evaluation of internal controls.
Compliance Testing. Auditors undertake compliance testing to confirm the existence, assess the
effectiveness, and check the continuity of operation of internal controls on which reliance is to be
placed.
Working Papers. Working papers are the records kept by an auditor of the procedures and tests
applied, the information obtained, and conclusions drawn during an audit engagement. Auditors
use systems techniques to document and analyze the content of working papers. Internal control
questionnaires, analytic flowcharts, and system flowcharts appear frequently in working papers
because they are commonly used by auditors in the evaluation of internal controls. Data flow
diagrams, HIPO charts, program flowcharts, branching and decision tables, and matrix methods
11
might appear in working papers if they are part of the documentation of a system that is being
reviewed.
SYSTEMS TECHNIQUES
Flowcharts are probably the most common systems technique. A flowchart is a symbolic diagram that
shows the data flow and sequence of operations in a system.
Flowcharting Symbols. The basic symbols include the input/output symbol, the process symbol, the
flowline symbol, and the annotation, comment symbol. The flowline symbol is used to link other
symbols.
Specialized input/output symbols may represent the I/O function and, in addition, denote the
medium on which the information is recorded, or the manner of handling the information, or
both. If no special symbol exists, the basic I/O symbol is used.
Specialized process symbols represent the processing function and, in addition, identify the
specific type of operation to be performed on the information. If no specialized symbol exists, the
basic process symbol is used.
The additional symbols are used to clarify a flowchart or to make the flowcharting of a
complete process more convenient.
systems flowchart is further detailed in a program flowchart, similar to the successive layering of
IPO charts in HIPO.
1.D. The copyright laws of the place where you are located also
govern what you can do with this work. Copyright laws in most
countries are in a constant state of change. If you are outside
the United States, check the laws of your country in addition to
the terms of this agreement before downloading, copying,
displaying, performing, distributing or creating derivative works
based on this work or any other Project Gutenberg™ work. The
Foundation makes no representations concerning the copyright
status of any work in any country other than the United States.
1.E.6. You may convert to and distribute this work in any binary,
compressed, marked up, nonproprietary or proprietary form,
including any word processing or hypertext form. However, if
you provide access to or distribute copies of a Project
Gutenberg™ work in a format other than “Plain Vanilla ASCII” or
other format used in the official version posted on the official
Project Gutenberg™ website (www.gutenberg.org), you must, at
no additional cost, fee or expense to the user, provide a copy, a
means of exporting a copy, or a means of obtaining a copy upon
request, of the work in its original “Plain Vanilla ASCII” or other
form. Any alternate format must include the full Project
Gutenberg™ License as specified in paragraph 1.E.1.
• You pay a royalty fee of 20% of the gross profits you derive from
the use of Project Gutenberg™ works calculated using the
method you already use to calculate your applicable taxes. The
fee is owed to the owner of the Project Gutenberg™ trademark,
but he has agreed to donate royalties under this paragraph to
the Project Gutenberg Literary Archive Foundation. Royalty
payments must be paid within 60 days following each date on
which you prepare (or are legally required to prepare) your
periodic tax returns. Royalty payments should be clearly marked
as such and sent to the Project Gutenberg Literary Archive
Foundation at the address specified in Section 4, “Information
about donations to the Project Gutenberg Literary Archive
Foundation.”
• You comply with all other terms of this agreement for free
distribution of Project Gutenberg™ works.
1.F.
Most people start at our website which has the main PG search
facility: www.gutenberg.org.