Chapter 3: Ethics, Fraud, and Internal Control

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CHAPTER 3
SYSTEMS DEVELOPMENT AND DOCUMENTATION TECHNIQUES
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
3.1 Data Flows: merchandise, payment, cash and register tape

Date Source: customer

Processes: capture sales and payment, give cash and register tape to manager

Storage: sales file (register tape), cash register

3.2It is usually not sufficient to use just one documentation tool. Every tool documents a uniquely important aspect of a given information system. For example, system flowcharts are employed to understand physical system activities including inputs, outputs, and processing. In contrast, data flow diagrams provide a graphic picture of the logical flow of data within an organization.

Each alternative is appropriate for a given aspect of the system. As a result, they work together to fully document the nature and function of the information system.

3.3Similar design concepts include the following:

Both methods require an initial understanding of the system before actual documentation begins. This insures that the system is properly represented by the diagram.

Both measures require the designer to identify the elements of the system and to identify the names and relations associated with the elements.

Both methods encourage the designer to flowchart only the regular flows of information and not to be concerned with unique situations.

Both approaches require more than one “pass” through the diagramming or flowcharting process to accurately capture the essence of the system.

The product of both methods is a model documenting the flow of information and/or documents in an information system. Both documentation methods are limited by the nature of the models they employ, as well as by the talents and abilities of the designer to represent reality.

3.4The major flowcharting symbols and their respective categories are shown in Fig. 3.8 in the text.

With respect to how the symbols are used, student answers will vary. Possible examples include the following:

Input/Output Symbols
Document: an employee time card, a telephone bill, a budget report, a parking ticket, a contract •Display: student information monitors, ATM monitors, the monitor on your microcomputer. •Manual input: cash registers, ATM machines

Processing Symbols
Processing: processing a student payroll program, assessing late fees •Manual operation: writing a parking ticket, preparing a report, collecting and entering student payments

Storage Symbols
Magnetic disk: alumni information data base, a report stored on your PC hard disk •Magnetic tape: archival student information
On-line storage: a student information data base or an airline reservation data base stored on-line. •File: purchase order file for a department, a student housing contract file

Flow (Miscellaneous)
Communication link: a telephone linkage that connects you to Prodigy or some other on-line data base.
SUGGESTED ANSWERS TO THE PROBLEMS

3.1 Assorted Flowcharting Segments:

a.

b.

c.

d.

3.1 (continued)Assorted Flowcharting Segments

e.

f.

g.

h.

3.1 (continued)Assorted Flowcharting Segments

i.

j.

3.1 (continued)Assorted Flowcharting Segments

k.

3.1 (continued)Assorted Flowcharting Segments

l.

m.

3.2Happy Valley Utility Company

a.Billing operations

3.2b.Customer payments processing

3.3Payroll Processing for Dewey Construction Company:

3.4Document Flowchart: Insurance Claims Processing

3.5Adapted from the June 1980 CMA Exam (Part 5, Question 2) Note: this flowchart does not follow the conventions discussed in the chapter. When the authors use this problem they have the students...
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