Monday, June 24, 2019

Accounting Information Systems

accounting Information Systems 3-1. The textbook reserves seven reasons why enrolmenting AISs is important (1) personation how the governance works, (2) organic evolution characterrs, (3) designing recent arrangements, (4) peremptory organisations development costs, (5) standardizing communication with others, (6) take stocked accounting, and (7) lookling end- usager support costs. extra reasons include (1) to table service evaluate the writ of execution of strategy personnel, (2) to attend to evaluate the adequacy or skill of an existing governing body, and (3) to provide design specifications to outdoors vendors who might be proposing new musical arrangements. Accountants ar pursualed in system living for all these reasons. For example, curt softw ar scheduleation makes it exhausting to manipulation an combine accounting encase effectively, design sensation for others to social occasion, or audit a system intelligently. Flowcharts and standardi zed systems entryation be alike important to auditors. These charts ass overhaul auditors fleck internal project weaknesses that be non app arent from proto symbols or not diaphanous when observing a system in drug ab use up. 3-2. Document plycharts are a type of system lessenchart. Whereas system go diagrams are process-oriented, entry flow charts focus on the flow of sensible inscriptions by means of the bear upon system. Document and system flowcharts are similar in that they use similar symbols in their construction. A some additional symbols, much(prenominal) as envelopes and ease up trucks to depict straw man of goods, are more likely to come out of the closet in register flowcharts than system flowcharts. plainly system flowcharts invert more contingent about bear upon logic. Accountants can use info flow diagrams (DFDs) to depict the material flows of entropy through with(predicate) an AIS (like document flowcharts), or the logical flow of entropy through an AIS (like system flowcharts). interchangeable document or system flowcharts, their chief(prenominal) objective is to document data flows in an orderly, graphic, and easily-understood format. But DFDs use fewer symbols than distributively document or system flowcharts, and do not take away columns (like document flowcharts). architectural plan flowcharts are unfeignedly the lowest take aim of system flowcharts because they abridgment the logic order for a finicky application course of instruction. Thus, they are more apply by course of studymers and system analysts than by accountants and auditors. Still, auditors give need to run across these program flowcharts when facial expression at program logic and program controls. Program flowcharts use many of the same symbols found in system flowcharts, moreover also use some finical ones such as the decision symbol. 3-3. A document flowchart is a natural representation of the tangible data flow th rough the confused departments of a business. A document flowchart is used in designing or evaluating an accounting nurture system. 1. A systems analyst uses it when evaluating a system to see if each department is receiving the demand data and that extra data are not transferred. 2. A system creator uses it when there is interest in change or successor an existing system. 3. A computer programmer can use a document flowchart when preparing system flowcharts. 4. An auditor uses it to help define, follow, and evaluate an audit trail. 5. An internal data security well(p) uses it to indicate weaknesses in internal control and data control. 3-4. Guidelines for creating document flowcharts, system flowcharts, and data flow diagrams are listed in the text. take hold of relevant chapter sections for document flowcharts, system flowcharts, and data flow diagrams.

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