From
Chapter 2
Accounting Systems Documentation
INTRODUCTORY SCENARIO: SUGGESTED SOLUTIONS TO QUESTIONS
1.Proper documentation would have significantly reduced the amount of time it would have taken to convert the system. Sarbanes-Oxley compliance requires documentation of all systems and proper change and update processes. It is difficult for companies to merge, relocate or convert systems without proper documentation.
2.It is time-consuming (as was found in this situation) to prepare the documentation the first time. Processes have to be documented and reviewed to make sure the documentation and the actual practices match. Required periodic reviews to record updates can also be time-consuming and are generally not an “enjoyable” task. Reviews, however, are necessary for compliance and audits.
3.Regular reviews/updates of the documentation should be scheduled, with business process owners being responsible for either updating and signing off on the documentation themselves, or delegating the responsibility to someone else. The procedures should include how often these reviews need to be done (e.g., every quarter and every time a change is made to the system) and by whom.
4.The bottleneck was caused by a lack of systems documentation to assist the two consultants in their understanding of the relationship among the components of each personnel system. All four of the types of systems documentation discussed in this chapter–system narrative descriptions, block diagrams, data flow diagrams, system flowcharts–would have been helpful to the consultants. Documentation for each personnel system should have included:
(1) a system narrative description explaining the system's goals and objectives
(2) one block diagram presenting the entire system so the consultants could quickly see all the major subsystems of the system and see how the subsystems were related
(3) data flow diagrams for each subsystem showing the flow of data through the subsystem
(4) system flowcharts for each subsystem showing all components (computer programs, computer screens, files, and reports) and how they relate to each other.
SOLUTIONS TO DISCUSSION QUESTIONS AND PROBLEMS
1.A
2.C
3.D
4.B
5.A
6.C
7.D
8.D
9.B
10.C
11.D
12.A
13.B
14.D
15.D
16.D
17.B
18.A
19. The appropriate flowchart symbols are as follows:
19. a.19. b.
19. c.
20. The appropriate flowchart symbols are as follows:
20. a.20. b.
21. The appropriate flowchart symbols are as follows:
Manual Processes:
21. a.21. b.
21. c.21. d.
Computerized Processes:
21. e.21. f.
21. g.
21.h.
22. The appropriate flowchart symbols are as follows:
23. The system flowchart for the portion of Aquamarine Company’s production system that is described is as follows:
24.The systems flowchart for the portion of Adam Company’s production system that is described is as follows:
25. The context diagram for Mason Company’s system that is described is as follows:
26.The level 0 diagram for Mason Company’s system that is described is as follows: