Document Flowcharts

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Document Flowcharts

• Source Wilkinson Ch_05

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Document Flowcharts

• Flowcharts are pictorial representations of
  transaction processing systems that portray flows
  of some type
• A Document Flowchart emphasizes the hardcopy
  inputs and outputs and their flows through
  organizational units
• Auditors and accountants may use document
  flowcharts when analyzing a current system for
  weaknesses in controls and reports

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Common Document Flowcharting Symbols - I
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Common Document Flowcharting Symbols - II
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A Sample Document Flowchart
Requesting Department
Central Supplies Department
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System Flowcharts

• System Flowcharts depict the flows of data and
  processing steps in an AIS
• They use symbols that are industry conventions
  standardized by the American National Standards
  Institute (ANSI)
• Flowcharting symbols are grouped as input-output
  symbols, processing symbols, storage symbols,
  data and information flow symbols, and
  miscellaneous symbols

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System Flowchart Symbols Input/Output

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System Flowcharting Symbols Processing
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System Flowcharting Symbols Storage
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Systems Flowcharting Symbols Connectors
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System Flowcharting Symbols Miscellaneous - I
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System Flowcharting Symbols Miscellaneous - II