SYSTEMS TECHNIQUES are tools used in the analysis, design, and documentation of system

and subsystem relationships.

The first component, usually called the INTERIM AUDIT, has the objective of establishing the
degree to which the organization’s internal control structure can be relied on.

COMPLIANCE TESTING Auditors undertake compliance testing to confirm the existence,

assess the effectiveness, and check the continuity of internal controls.

WORKING PAPERS Working papers are the records kept by an auditor of the procedures and
tests applied, the information obtained, and the conclusions drawn during an audit

SYSTEMS ANALYSIS Much of a systems analyst’s job involves collecting and organizing facts,
using interviewing techniques, questionnaires, document reviews, and observation.

SYSTEMS DESIGN Systems design must formulate a blueprint for a completed system.

SYSTEMS IMPLEMENTATION Systems implementation involves actually carrying out the

design plan.

A FLOWCHART is a symbolic diagram that shows the data flow and sequence of operations in
a system.

BASIC SYMBOLS (Figure 2.1) include the input/output symbol, the process symbol, the
flowline symbol, and the annotation (comment) symbol.

The INPUT/OUTPUT SYMBOL represents an input/output (I/O) function, that is, making data
available for processing (input) or recording processed information (output).

The FLOWLINE SYMBOL is used to link other symbols. Flowlines indicate the sequence
of available information and executable operations.

Specialized Input/output Symbols (Figure 2.2) may represent the I/O function and, in addi-
tion, denote the medium on which the information is recorded or the manner of handling the
information, or both.

SPECIALIZED PROCESS SYMBOLS (Figure 2.3) may represent the processing function and,
in addition, identify the specific type of operation to be performed on the information.

The ADDITIONAL SYMBOLS (see Figure 2.3) may be used to clarify a flowchart or to make the
flowcharting of a complete process is more convenient.

SYMBOLS are used in a flowchart to represent the functions of information or other type of
system.
A HIPO CHART contains two segments: the hierarchy chart that factors the processing
task into various modules or subtasks and an IPO chart to describe the IPO requirements of
each module.

A PROGRAM FLOWCHART (also called a block flowchart) is more detailed with regard to
individual processing functions than a systems flowchart

Logical data flow diagrams or data flow diagrams (both abbreviated as DFD) are used
primarily by systems development personnel in systems analysis.

The TERMINATOR is used to indicate a source or a destination of data.

An ANALYTIC FLOWCHART (Figure 2.10) is similar to a systems flowchart in level of detail

and technique.

A DOCUMENT FLOWCHART (Figure 2.11) is similar in format to an analytic flowchart but

contains less de mitail about the processing functions of each entity shown on the chart.

Closely related to the document flowchart is the Forms Distribution Chart (Figure 2.12). A
forms distribution chart illustrates the distribution of multiple-copy forms within an organization.

PLANNING THE FLOWCHART First, the necessary resources must be obtained.

SYMBOL SELECTION After determining which type of chart is required, it is necessary to

determine which symbols will be used in chart construction.

SYSTEM ANALYSIS In preparing any type of flowchart, it is important to carefully review

the material to be charted to obtain a good understanding of the description of the system.

DRAWING THE FLOWCHART Our intent here is to chart the flow of documents in the system
using appropriate flowchart symbols, flowlines, and style.

This has been called the Sandwich Rule: Every process symbol should be “sandwiched”
between an input symbol and an output symbol.

Using CONNECTOR SYMBOLS is a question of style that affects the overall appearance and
clarity of a flowchart

UNIFIED MODELING LANGUAGE™ (UML®)

UML® is a registered trademark of the Object Management Group (OMG™), which is an inter-
national, open membership, not-for-profit computer industry consortium.

UML is a technology that assists in the specification, visualization, and documentation of

models developed to structure and design software systems.
The BUSINESS PROCESS DIAGRAM (BPD) is a graphical representation of a business
process. It focuses on the sequence of activities that constitute a business process, and also on
the related

STRUCTURE DIAGRAMS illustrate the static structure of the system and its components on
different abstraction and implementation levels and how they are related to each other.

Business Process Modeling and Notation (BPMN) is a widely accepted standard for mod-
eling business processes using BPDs.

NARRATIVE TECHNIQUES are often useful, particularly in the fact-finding stage of systems
analysis.

RESOURCE UTILIZATION ANALYSIS

The techniques we have discussed assume an existing or proposed flow or structure of
operations and do not directly address the question of system resource utilization requirements.

WORK MEASUREMENT Work measurement is based on a simple premise: Quantitative

measurement is essential to the design of efficient procedures.

Work measurement involves four basic steps:

1. Identify the tasks.
2. Obtain time estimates for performing the tasks using time and motion studies, test runs,
historical data, or some other source.
3. Adjust the time estimates for idle time and similar considerations.
4. Analyze requirements based on these data.

After the operational characteristics of a system have been identified and selected through
some form of work measurement, a work distribution analysis must be undertaken to assign
specific tasks to employees.

BRANCHING AND DECISION TABLES are used primarily by systems development personnel.
The decision logic required in a computer program is usually too complex to use a standard
decision flowcharting symbol.

A Decision Table is a tabular representation of a decision-making process

MATRIX METHODS are used by both auditors and systems personnel.

MICROSOFT VISIO® is a Microsoft Office® application that is targeted at the creation of

flowcharts and other graphical diagrams.
Computer-aided software engineering (CASE) is the process of using computer software
technology that supports an automated engineering discipline for software development and
maintenance.

UML MODELING TOOLS UML is a technology that assists in the specification, visualization,
and documentation of models developed to structure and design software systems.

BPMN Modeling Tools Business Process Modeling Notation (BPMN) is a graphical notation
that depicts the steps in a business process.