International Market Research Skills & Resources Mark Bodnar
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2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 1
SYSTEMS TECHNIQUESSYSTEMS TECHNIQUESAND DOCUMENTATIONAND DOCUMENTATION
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 2
Learning Objective 1Learning Objective 1
Characterize the use of systemsCharacterize the use of systems
techniques by auditors andtechniques by auditors and
systems development personnel.systems development personnel.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 3
Users of Systems TechniquesUsers of Systems Techniques
Systems techniques are tools.Systems techniques are tools.
They are largely graphical (pictorial) in nature.They are largely graphical (pictorial) in nature.
AnalysisAnalysis DesignDesign DocumentationDocumentation
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 4
Use of SystemsUse of SystemsTechniques in AuditingTechniques in Auditing
What are the two basic components What are the two basic components of an auditing engagement?of an auditing engagement?
1. The interim audit1. The interim audit
Compliance testingCompliance testing
2. The financial2. The financialstatement auditstatement audit
Substantive testingSubstantive testing
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 5
Internal Control EvaluationInternal Control Evaluation
Auditors are typically concerned with theAuditors are typically concerned with theflow of processing and distribution offlow of processing and distribution of
documents within an application system.documents within an application system.
Auditors use charts to analyze theAuditors use charts to analyze thedistribution of documents in a system.distribution of documents in a system.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 6
Compliance TestingCompliance Testing
Compliance testing requires an understandingCompliance testing requires an understandingof the controls that are to be tested.of the controls that are to be tested.
Auditors must have a basic understandingAuditors must have a basic understandingof systems techniques.of systems techniques.
– – input-process-output (IPO)input-process-output (IPO)– – hierarchy plus input-process-output (HIPO)hierarchy plus input-process-output (HIPO)
– – logical data flow diagrams (DFD)logical data flow diagrams (DFD)
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 7
Working PapersWorking Papers
Required by professional standardsRequired by professional standards
These are the records kept by an auditorThese are the records kept by an auditorof the procedures and tests applied, theof the procedures and tests applied, theinformation obtained, and conclusionsinformation obtained, and conclusions
drawn during an audit engagement.drawn during an audit engagement.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 8
Working PapersWorking Papers
What are some of the systems techniquesWhat are some of the systems techniquesused by auditors to document and analyzeused by auditors to document and analyze
the content of working papers?the content of working papers?
– – internal control questionnairesinternal control questionnaires– – analytic flowcharts analytic flowcharts – – system flowchartssystem flowcharts
– – branching and decision tablesbranching and decision tables
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 9
Use of Systems TechniquesUse of Systems Techniquesin Systems Developmentin Systems Development
What are the three phases of aWhat are the three phases of asystems development project?systems development project?
1. Systems analysis1. Systems analysis
2. Systems design2. Systems design
3. Systems implementation3. Systems implementation
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 10
Systems AnalysisSystems Analysis
Much of a systems analyst’s job involvesMuch of a systems analyst’s job involvescollecting and organizing facts.collecting and organizing facts.
Systems techniques examples:Systems techniques examples:
InterviewingInterviewing
Document reviewsDocument reviews
ObservationsObservations
Matrix Matrix
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 11
Systems DesignSystems Design
A blueprint must be formulatedA blueprint must be formulatedfor the complete system.for the complete system.
Input/output (matrix) analysisInput/output (matrix) analysis
Systems flowchartingSystems flowcharting
Data flow diagramsData flow diagrams
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 12
Systems ImplementationSystems Implementation
Systems implementation involves theSystems implementation involves theactual carrying out of the design plan.actual carrying out of the design plan.
What systems techniques serveWhat systems techniques serveas a documentation tool?as a documentation tool?
Program flowchartsProgram flowcharts
Decision tablesDecision tables
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 13
Learning Objective 2Learning Objective 2
Describe the use of flowchartingDescribe the use of flowcharting
techniques in the analysis oftechniques in the analysis of
information processing systems.information processing systems.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 14
Systems TechniquesSystems Techniques
What is a flowchart?What is a flowchart?
A flowchart is a symbolic diagramA flowchart is a symbolic diagramthat shows the data flow andthat shows the data flow and
sequence of operations in a system.sequence of operations in a system.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 15
Basic SymbolsBasic Symbols
Input/outputInput/output
ProcessProcess
AnnotationAnnotation
FlowlineFlowline
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 16
Specialized Input/Output Specialized Input/Output SymbolsSymbols
PunchedPunchedcardcard
OnlineOnlinestoragestorage
MagneticMagneticdiskdisk
MagneticMagnetictapetape
PunchedPunchedtapetape
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 17
Specialized Input/Output Specialized Input/Output SymbolsSymbols
DocumentDocument
ManualManualinputinput
DisplayDisplay
OfflineOfflinestoragestorage
CommunicationCommunicationlinklink
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 18
Specialized Process SymbolsSpecialized Process Symbols
DecisionDecision
PredefinedPredefinedprocessprocess
PreparationPreparation
ManualManualoperationoperation
AuxiliaryAuxiliaryoperationoperation
MergeMerge
ExtractExtract
SortSortCollateCollate
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 19
Additional SymbolsAdditional Symbols
Parallel modeParallel mode
Transmittal tapeTransmittal tape
ConnectorConnector
Off-pageOff-pageconnectorconnector
TerminalTerminal
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 20
Symbol Use in FlowchartingSymbol Use in Flowcharting
Symbols are used in a flowchart toSymbols are used in a flowchart torepresent the functions of anrepresent the functions of an
information or other type of system.information or other type of system.
Normal direction of flow is fromNormal direction of flow is fromleft to right and top to bottom.left to right and top to bottom.
Open arrowheads should be usedOpen arrowheads should be usedon reverse-direction flowlines.on reverse-direction flowlines.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 21
Symbol Usage IllustrationSymbol Usage Illustration
InvoiceInvoice
Normal Direction of FlowNormal Direction of Flow
ReviewReviewandand
approveapprove
ApprovedApprovedinvoiceinvoice
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 22
Symbol Usage IllustrationSymbol Usage Illustration
Reverse Flow Shown with ArrowheadsReverse Flow Shown with Arrowheads
InvoiceInvoiceReviewReview
andandapproveapprove
ApprovedApprovedinvoiceinvoice
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 23
Symbol Usage IllustrationSymbol Usage Illustration
Use of Connector SymbolUse of Connector Symbol
ApprovedApprovedinvoiceinvoice
AA
StoresStores
InvoiceInvoice
AA
PurchasingPurchasing
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 24
Symbol Usage IllustrationSymbol Usage Illustration
Bidirectional Flow Shown with ArrowheadsBidirectional Flow Shown with Arrowheads
RequisitionRequisition
VendorVendorfilesfiles
PreparePreparepurchase orderpurchase order
and updateand updatevendor filesvendor files
PurchasePurchaseorderorder
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 25
Learning Objective 3Learning Objective 3
Define common systems techniques,
such as HIPO charts, systems
flowcharts, and logical
data flow diagrams.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 26
IPO and HIPO ChartsIPO and HIPO Charts
These charts are used primarily byThese charts are used primarily bysystems development personnel.systems development personnel.
At the most general level of analysis,At the most general level of analysis,only the basic input-process-outputonly the basic input-process-outputrelations in a system are of concern.relations in a system are of concern.
Additional processing detail is providedAdditional processing detail is providedby hierarchy plus input-process-output.by hierarchy plus input-process-output.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 27
IPO ChartIPO Chart
Payroll job recordPayroll job recordPayroll master filePayroll master file
Accumulate hoursAccumulate hours workedworkedFind correct pay rateFind correct pay rateCompute gross payCompute gross pay
Gross pay recordsGross pay recordsPayroll master filePayroll master fileError messagesError messages
Author: Mr. FoxxAuthor: Mr. FoxxChart Number: 3.1Chart Number: 3.1
System: PayrollSystem: PayrollDescription: CalculateDescription: Calculate
Gross PayGross Pay Date: 6/9/0XDate: 6/9/0X
InputInput ProcessProcess OutputOutput
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 28
HIPO IllustrationHIPO Illustration
Payroll systemPayroll systemPayroll systemPayroll system
1.01.0
ProcessingProcessingProcessingProcessing
3.03.0
Data preparationData preparationData preparationData preparation
2.02.0
ReviewReviewReviewReview
4.04.0
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 29
HIPO IllustrationHIPO Illustration
CalculateCalculategross paygross payCalculateCalculategross paygross pay
CalculateCalculatenet paynet payCalculateCalculatenet paynet pay
3.13.1 3.23.2
Each numbered module would be detailed in an IPO chart.
AccumulateAccumulatehours workedhours worked
AccumulateAccumulatehours workedhours worked
3.113.11
Find correctFind correctpay ratepay rate
Find correctFind correctpay ratepay rate
3.123.12
ComputeComputegross paygross payComputeComputegross paygross pay
3.133.13
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 30
Systems and Program Systems and Program FlowchartsFlowcharts
A A systems flowchartsystems flowchart identifies the overall identifies the overallor broad flow of operations in a system.or broad flow of operations in a system.
A A program flowchartprogram flowchart (block flowchart) (block flowchart)is more detailed concerningis more detailed concerning
individual processing functions.individual processing functions.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 31
Logical Data FlowLogical Data FlowDiagram SymbolsDiagram Symbols
TerminatorTerminatorRepresents sources andRepresents sources anddestinations of datadestinations of data
ProcessProcessTask or functionTask or functionbeing donebeing done
Data storeData store A repository of dataA repository of data
Data flowData flowCommunicationCommunicationchannelchannel
NameName SymbolSymbol MeaningMeaning
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 32
Data Flow DiagramData Flow Diagram
TimekeepingTimekeepingTimekeepingTimekeepingProcessProcesspayrollpayroll
datadata
ProcessProcesspayrollpayroll
datadata
PayrollPayrolldatadata EmployeesEmployeesEmployeesEmployeesPaychecksPaychecks
Payroll DataPayroll Data
PayrollPayrolldatadata
PayrollPayrolldetailsdetails
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 33
Data Flow Diagram ExpandedData Flow Diagram Expanded
TimekeepingTimekeepingTimekeepingTimekeeping
EmployeeEmployeedatadata
CurrentCurrentstatusstatus
ValidValidpayroll datapayroll data
DataDatavalidvalid
PayrollPayrolldatadata
VerifyVerifypayrollpayroll
datadata
VerifyVerifypayrollpayroll
datadataP1P1
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 34
Data Flow Diagram ExpandedData Flow Diagram Expanded
ValidValidpayroll datapayroll data
EmployeeEmployeedatadata
Net pay andNet pay anddeductionsdeductions
CalculateCalculatepaypay
CalculateCalculatepaypay
P2P2
Data toData toprocessprocess
EmployeesEmployeesEmployeesEmployeesPaychecksPaychecks
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 35
Data Flow DiagramData Flow DiagramExpanded FurtherExpanded Further
ComputeComputenet paynet payComputeComputenet paynet pay
ProcessProcesspayrollpayrolljournaljournal
ProcessProcesspayrollpayrolljournaljournal
CurrentCurrentamountsamounts
UpdateUpdateemployeeemployee
filesfiles
UpdateUpdateemployeeemployee
filesfiles
Net pay andNet pay anddeductionsdeductions
JournalJournaldatadata
DetailsDetails
EmployeesEmployeesEmployeesEmployeesPaychecksPaychecks
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 36
Analytic, Document, and Forms Analytic, Document, and Forms Distribution FlowchartsDistribution Flowcharts
An An analytic flowchartanalytic flowchart is similar is similarto a systems flowchart in levelto a systems flowchart in level
of detail and technique.of detail and technique.
A A document flowchartdocument flowchart is similar to an is similar to ananalytic flowchart but contains lessanalytic flowchart but contains less
detail about the processing functionsdetail about the processing functionsof each entity shown on the chart.of each entity shown on the chart.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 37
Analytic, Document, and Forms Analytic, Document, and Forms Distribution FlowchartsDistribution Flowcharts
The The forms distribution chartforms distribution chart illustrates illustratesthe distribution of multiple copythe distribution of multiple copy
forms with an organization.forms with an organization.
ReceiveReceivePurchasePurchase
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 38
Analytic FlowchartAnalytic Flowchart
PreparePreparequotationquotationrequestsrequests
PreparePreparequotationquotationrequestsrequests
RequestsRequestsforfor
quotationquotation
RequestsRequestsforfor
quotationquotation
ApproveApprovevendorvendor
listlist
ApproveApprovevendorvendor
listlist
SelectSelectvendorsvendors
SelectSelectvendorsvendors
RequestsRequestsforfor
quotationquotation
RequestsRequestsforfor
quotationquotation
PurchasingPurchasing SuppliersSuppliers
QuotationsQuotationsQuotationsQuotations
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 39
Analytic FlowchartAnalytic Flowchart
PurchasingPurchasing
PurchasePurchaseorderorder
PurchasePurchaseorderorder
SuppliersSuppliers
QuotationsQuotationsQuotationsQuotations
PreparePreparepurchasepurchase
orderorder
PreparePreparepurchasepurchase
orderorder
QuotationsQuotationsQuotationsQuotations
SelectSelectbidbid
SelectSelectbidbid
PurchasePurchaseorderorder
PurchasePurchaseorderorder
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 40
Document FlowchartDocument Flowchart
2222
PurchasePurchaserequisitionrequisition
22
PurchasePurchaserequisitionrequisition
22
PurchasePurchaserequisitionrequisition
11
PurchasePurchaserequisitionrequisition
11
PurchasePurchaserequisitionrequisition
11
PurchasePurchaserequisitionrequisition
11
PurchasePurchaseorderorder
33
PurchasePurchaseorderorder
33 PurchasePurchaseorderorder
44
PurchasePurchaseorderorder
44PurchasePurchase
orderorder 55
PurchasePurchaseorderorder
55
To VendorTo Vendor
55554444
33332222
PurchasePurchaseorderorder
11
PurchasePurchaseorderorder
11
AccountsAccountsPayablePayable
Purchasing AgentPurchasing Agent ReceivingReceiving StoresStoresControllerController Vice President ManufacturingVice President Manufacturing
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 41
Forms Distribution ChartForms Distribution Chart
PurchasingPurchasing InventoryInventory PayablesPayables ProductionProduction AccountingAccounting
PurchasePurchaseorder copyorder copy
22
33
44
55
11 11
22
44
11
22
33
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 42
Analytical Flowcharting Analytical Flowcharting IllustrationIllustration
Symbol selectionSymbol selection System analysisSystem analysis
Drawing the flowchartDrawing the flowchart Sandwich ruleSandwich rule
Use of connector symbolUse of connector symbol Entity-column relationsEntity-column relations
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 43
Narrative TechniquesNarrative Techniques
Narrative techniques are useful in theNarrative techniques are useful in thefact-finding stage of system analysis.fact-finding stage of system analysis.
What are some examples of narrative techniques?What are some examples of narrative techniques?
Open-ended and closed-ended questionnairesOpen-ended and closed-ended questionnaires
Document reviewsDocument reviews
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 44
Resource Utilization AnalysisResource Utilization Analysis
Work measurement involves four basic steps.Work measurement involves four basic steps.
1. Identify the tasks.1. Identify the tasks.
2. Obtain time estimates for performing the tasks.2. Obtain time estimates for performing the tasks.
3. Adjust these time estimates.3. Adjust these time estimates.
4. Analyze requirements based on these data.4. Analyze requirements based on these data.
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 45
Resource Utilization AnalysisResource Utilization Analysis
(Average time/unit + Idle time/unit)(Average time/unit + Idle time/unit)×× Average volume = Total task time Average volume = Total task time
Total time available ÷ Total task timeTotal time available ÷ Total task time= Capacity utilization= Capacity utilization
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 46
Decision Analysis TechniquesDecision Analysis Techniques
Decision to be madeDecision to be made
Conditions that can occurConditions that can occur
Path to be followed for each conditionPath to be followed for each condition
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 47
Branching Table FormatBranching Table Format
CodeCodeequal toequal to
Go toGo toInconnectorInconnector
referencereference
11 22 33
InconnectorInconnectorreferencereference
44
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 48
Decision Table FormatDecision Table Format
Condition stubCondition stub
Action stubAction stub
11 22 33 …… NN
If:If:
Then:Then:
Table TitleTable Title RulesRules
Condition entryCondition entry
Action entryAction entry
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 49
Decision Table forDecision Table forProcessing Labor DistributionProcessing Labor Distribution
LineLine112233
10101111121213131414
Condition action Rule Condition action Rule 15 Regular hours15 Regular hours15 Overtime hours15 Overtime hours15 Shift bonus hours15 Shift bonus hours
Regular dollarsRegular dollarsOvertime dollarsOvertime dollarsShift dollarsShift dollarsError no shift or OTError no shift or OTNest recordNest record
11YYYYYY
××××××
××
22––––NN
××××
××
33––NNYY
××
××
××
44––––NN
××
××
55NNYYYY
××××
66
––NN
××××
77
NNYY
××××
88
NNIfIf
ThenThen
Go to – F (Function); R (Rule, same table); T (Table)Go to – F (Function); R (Rule, same table); T (Table)
2004 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, by Bodnar/Hopwood 2 – 50
QUESTIONS ??QUESTIONS ????