Chapter several: Ethics, Fraud, and Internal Control Composition




3. you Data Flows: merchandise, payment, cash and register tape

Date Origin: customer

Techniques: capture product sales and payment, give cash and enroll tape to manager

Storage space: sales document (register tape), cash register

a few. 2It is generally not satisfactory to use just one single documentation instrument. Every application documents a uniquely important aspect of a given information system. For example , system flowcharts are engaged to understand physical system activities including inputs, outputs, and processing. In comparison, data stream diagrams supply a graphic photo of the rational flow of information within an organization.

Each option is appropriate for any given aspect of the system. Therefore, they work together to fully file the nature and performance of the details system.

3. 3Similar design principles include the following:

•Both methods require an initial understanding of the machine before actual documentation starts. This insures that the system is properly displayed by the plan.

•Both procedures require the designer to identify the elements of the system and to recognize the names and relations associated with the elements.

•Both methods encourage founder to flowchart only the frequent flows details and not to be concerned with exceptional situations.

•Both approaches need more than one " pass” through the diagramming or flowcharting method to effectively capture the essence in the system.

The merchandise of the two methods is known as a model telling the movement of information and documents within an information system. Both documents methods are limited by the nature of the models they make use of, as well as by the talents and abilities in the designer to represent reality.

3. 4The major flowcharting symbols and the respective classes are demonstrated in Fig. 3. eight in the textual content.

With respect to how the symbols are being used, student answers will vary. Conceivable examples include this:

Input/Output Emblems

•Document: an employee time greeting card, a telephone bill, price range report, a parking solution, a contract •Display: student data monitors, CREDIT monitors, the monitor in your microcomputer. •Manual input: funds registers, ATM machines

Digesting Symbols

•Processing: processing a student payroll plan, assessing late fees •Manual operation: composing a parking ticket, organizing a report, collecting and getting into student repayments

Storage Icons

•Magnetic drive: alumni info data base, a report kept on your PC hard disk drive •Magnetic tape: archival scholar information

•On-line storage: a student information data base or perhaps an airline reservation data base stored on-line. •File: purchase order file for a division, a student real estate contract data file

Flow (Miscellaneous)

•Communication hyperlink: a phone linkage that connects you to Prodigy or any other online data basic.


3. 1 Various Flowcharting Sections:





3. one particular (continued)Assorted Flowcharting Segments





3. 1 (continued)Assorted Flowcharting Sectors



3. one particular (continued)Assorted Flowcharting Segments


three or more. 1 (continued)Assorted Flowcharting Sections



3. 2Happy Valley Utility Company

a. Billing businesses

3. 2b. Customer obligations processing

3. 3Payroll Digesting for Dewey Construction Company:

3. 4Document Flowchart: Insurance Claims Processing

three or more. 5Adapted in the June 1980 CMA Exam (Part 5, Question 2) Note: this kind of flowchart would not follow the conferences discussed in the chapter. If the authors employ this problem they may have the students...


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