Chapter 2Systems Techniques and

Documentation

.

Presentation Outline

I. Systems Techniques

II. Flowcharting Techniques

III. System Technique Symbols

IV. The Use of Systems Techniques

How does this

system work?

I. Systems TechniquesSystems techniques are tools used in

analysis, design, and documentation of system and subsystem

relationships.

A. FlowchartingB. Logical Data Flow Diagrams (DFDs)

C. Charting TechniquesD. Narrative Techniques

E. Resource Utilization AnalysisF. Decision Analysis Techniques

A. Flowcharting

A flowchart is a symbolic diagram

that shows the data flow and sequence of operations in a

system.

Read Record

Decision

Process1

Process2

Output

B. Logical Data Flow Diagrams (DFDs)

The intent of using DFDs is to separate clearly the logical process of systems analysis from the

physical process of systems design. The systems analyst provides a logical description to

the systems designer/programmer, who then designs the physical specification..

A systems analyst often acts as the communication link between users of a system and the programmers/systems

support staff who will physically design the system to meet the user needs.

C. Charting Techniques Hierarchy chart

breaking down processing tasks into modules. See Figure

2-6 on page 38. IPO (Input-Process-

Output) chart describing the input-

process-output requirements of each

module. See Figure 2-5 on page 38.

HIPO charts consist of two

segments.

D. Narrative TechniquesNarrative techniques are

often particularly useful in the fact finding stage of

systems analysis. Various techniques

include:1. In depth and

structured interviews2. Open-ended and

closed-ended questionnaires

3. Document reviews

E. Resource Utilization Analysis Work measurement

involves techniques used to identify tasks, obtain and adjust time estimates for the tasks,

and analyze requirements in terms of

total task time and capacity utilization

Work distribution analysis involves

assignment of tasks to employees. See Table 2-

2 on page 50.

F. Decision Analysis Techniques

A decision symbol in a flowchart can only

show two flow condition. More

complex decision functions may be represented using

one of the following:

1. Branching tables

2. Decision tables

1. Branching Tables

A branching table consists of a single condition that can result in more than two paths of

processing.

The “Go to” section contains either a connector symbol reference or a single flowline to another symbol.

Go to

Senior

Junior

Sophomore

Freshman

Code Equal to

OrientationExit

Evaluation

A B

2. Decision Tables

A decision table is similar to a branching table but more complex in that it incorporates multiple

decision criteria.

An analyst wishes to prepare a decision table forpurchase order procedures. First, there is a creditcheck of the customer. If credit is approved, the

order is accepted. If the order calls for 0 to 25 units, there is no discount on the order. If the order calls

for 26 to 55 units, it is eligible for a 5 percent discount; if more than 55 units are ordered, the

discount is 10 percent.

Illustration

Credit approved N Y Y Y

0 - 25 units - Y - -

26 - 55 units - - Y -

Over 55 units - - - Y

Reject order X

Accept order X X X

No discount X

5% discount X

10% discount X

An Example of a Limited-Entry Decision TableCondition entries are limited to Y, N, or N/A (-).

Processing actions are either present or absent.

Credit approval N Y Y Y

Units in order - 0 – 25 26 – 55 Over 55

Order Acceptance N Y Y Y

Discount given

0% 5% 10%

An Example of an Extended-Entry Decision Table

Entries indicate specific conditions, specific actions to be taken, or reference to other decision tables.

II. Flowcharting Techniques

A. Systems Flowchart

B. Analytic Flowcharts

C. Document Flowcharts

D. Forms Distribution Chart

E. Program or Block Flowcharts

A. Systems Flowcharts

A systems flowchart is a graphical representation of the overall flow of work, documents, and operations in an application system. The

sandwich rule states that every process should be “sandwiched” between an input symbol and

and output symbol.

CashPayments

RemittanceAdvices

PrepareBatch

ControlTotal

CashPayments

RemittanceAdvices

BatchControl

Total

B. Analytic Flowcharts

Analytic flowcharts identify all significant

processing in an application,

emphasizing processing tasks that apply

controls. In other words, functional areas

are separated by columns. See Figure 2-

10 on page 42.

B. Document Flowcharts

Identifies the point of origin, distribution,

and ultimate disposition of each document used in

an application system. See Figure

2-11 on page 43.

C. Forms Distribution ChartIllustrates the distribution of a single multiple copy form within an organization. Emphasis is on form recipient rather than processing. (The

following illustrates the Purchase Order in Figure 2-11 on page 43)

Purchasing Stores Receiving Vendor Acc. Payable

2

1

3

1

3

44

5 5

6

E. Program or Block FlowchartsProgram flowcharts are used by system developers

to provide detail about individual processing functions. The clutter of the additional processing detail is thus removed from a flowchart showing

overall processing.

HoursWorked

Payroll

PayrollRegister

PayrollChecks

ComputeGross Pay

ComputeWithholdings

Printing

Payroll Processing

III. System Technique Symbols

A. Basic Flowcharting Symbols

B. Other Symbols

A. Basic Flowcharting SymbolsBasic Input/Output Symbol – Making data available for processing or the recording of processed information.

Process – Transforming data into information or other data.

Flowline Symbol – Used to show the sequence of information and processing.

- - - - -Annotation – Used to show descriptive comments.

B. Other Symbols

Specialized Input/Output Symbols – See Figure 2-2 on page 35.

Data Flow Diagram Symbols – See Symbols in Table 2-1 on page 39. See Illustrations in Figures 2-7 through 2-9

on pages 40-41.

IV. The Use of Systems Techniques

A. Auditing

B. Systems Development

A. Auditing

Two basic components of an external audit of financial statements include:

Compliance testing is used to determine the extent to which established control procedures are actually being carried out.

Substantive testing to verify amounts shown on financial statements. The level of substantive testing will depend on the extent to which the auditor depends on an entity’s system of internal control.

B. Systems Development

Systems Analysis – Logical data flow diagrams and analytic flowcharts help in providing an overall picture of the how the organization functions.

Systems Design – A blueprint of how the proposed system will function.

Systems Implementation – Taking steps to put system into operation by doing things like training personnel, and acquiring equipment and software.

Systems development generally consists of the following three phases:

Summary

I. Five Types of Systems Techniques

II. Five Types of Flowcharting Techniques

III. Basic Flowcharting Symbols

IV. Uses of Systems Techniques