Presentation Outline
I. Systems Techniques
II. Flowcharting Techniques
III. System Technique Symbols
IV. The Use of Systems Techniques
How does this
system work?
I. Systems TechniquesSystems techniques are tools used in
analysis, design, and documentation of system and subsystem
relationships.
A. FlowchartingB. Logical Data Flow Diagrams (DFDs)
C. Charting TechniquesD. Narrative Techniques
E. Resource Utilization AnalysisF. Decision Analysis Techniques
A. Flowcharting
A flowchart is a symbolic diagram
that shows the data flow and sequence of operations in a
system.
Read Record
Decision
Process1
Process2
Output
B. Logical Data Flow Diagrams (DFDs)
The intent of using DFDs is to separate clearly the logical process of systems analysis from the
physical process of systems design. The systems analyst provides a logical description to
the systems designer/programmer, who then designs the physical specification..
A systems analyst often acts as the communication link between users of a system and the programmers/systems
support staff who will physically design the system to meet the user needs.
C. Charting Techniques Hierarchy chart
breaking down processing tasks into modules. See Figure
2-6 on page 38. IPO (Input-Process-
Output) chart describing the input-
process-output requirements of each
module. See Figure 2-5 on page 38.
HIPO charts consist of two
segments.
D. Narrative TechniquesNarrative techniques are
often particularly useful in the fact finding stage of
systems analysis. Various techniques
include:1. In depth and
structured interviews2. Open-ended and
closed-ended questionnaires
3. Document reviews
E. Resource Utilization Analysis Work measurement
involves techniques used to identify tasks, obtain and adjust time estimates for the tasks,
and analyze requirements in terms of
total task time and capacity utilization
Work distribution analysis involves
assignment of tasks to employees. See Table 2-
2 on page 50.
F. Decision Analysis Techniques
A decision symbol in a flowchart can only
show two flow condition. More
complex decision functions may be represented using
one of the following:
1. Branching tables
2. Decision tables
1. Branching Tables
A branching table consists of a single condition that can result in more than two paths of
processing.
The “Go to” section contains either a connector symbol reference or a single flowline to another symbol.
Go to
Senior
Junior
Sophomore
Freshman
Code Equal to
OrientationExit
Evaluation
A B
2. Decision Tables
A decision table is similar to a branching table but more complex in that it incorporates multiple
decision criteria.
An analyst wishes to prepare a decision table forpurchase order procedures. First, there is a creditcheck of the customer. If credit is approved, the
order is accepted. If the order calls for 0 to 25 units, there is no discount on the order. If the order calls
for 26 to 55 units, it is eligible for a 5 percent discount; if more than 55 units are ordered, the
discount is 10 percent.
Illustration
Credit approved N Y Y Y
0 - 25 units - Y - -
26 - 55 units - - Y -
Over 55 units - - - Y
Reject order X
Accept order X X X
No discount X
5% discount X
10% discount X
An Example of a Limited-Entry Decision TableCondition entries are limited to Y, N, or N/A (-).
Processing actions are either present or absent.
Credit approval N Y Y Y
Units in order - 0 – 25 26 – 55 Over 55
Order Acceptance N Y Y Y
Discount given
0% 5% 10%
An Example of an Extended-Entry Decision Table
Entries indicate specific conditions, specific actions to be taken, or reference to other decision tables.
II. Flowcharting Techniques
A. Systems Flowchart
B. Analytic Flowcharts
C. Document Flowcharts
D. Forms Distribution Chart
E. Program or Block Flowcharts
A. Systems Flowcharts
A systems flowchart is a graphical representation of the overall flow of work, documents, and operations in an application system. The
sandwich rule states that every process should be “sandwiched” between an input symbol and
and output symbol.
CashPayments
RemittanceAdvices
PrepareBatch
ControlTotal
CashPayments
RemittanceAdvices
BatchControl
Total
B. Analytic Flowcharts
Analytic flowcharts identify all significant
processing in an application,
emphasizing processing tasks that apply
controls. In other words, functional areas
are separated by columns. See Figure 2-
10 on page 42.
B. Document Flowcharts
Identifies the point of origin, distribution,
and ultimate disposition of each document used in
an application system. See Figure
2-11 on page 43.
C. Forms Distribution ChartIllustrates the distribution of a single multiple copy form within an organization. Emphasis is on form recipient rather than processing. (The
following illustrates the Purchase Order in Figure 2-11 on page 43)
Purchasing Stores Receiving Vendor Acc. Payable
2
1
3
1
3
44
5 5
6
E. Program or Block FlowchartsProgram flowcharts are used by system developers
to provide detail about individual processing functions. The clutter of the additional processing detail is thus removed from a flowchart showing
overall processing.
HoursWorked
Payroll
PayrollRegister
PayrollChecks
ComputeGross Pay
ComputeWithholdings
Printing
Payroll Processing
A. Basic Flowcharting SymbolsBasic Input/Output Symbol – Making data available for processing or the recording of processed information.
Process – Transforming data into information or other data.
Flowline Symbol – Used to show the sequence of information and processing.
- - - - -Annotation – Used to show descriptive comments.
B. Other Symbols
Specialized Input/Output Symbols – See Figure 2-2 on page 35.
Data Flow Diagram Symbols – See Symbols in Table 2-1 on page 39. See Illustrations in Figures 2-7 through 2-9
on pages 40-41.
A. Auditing
Two basic components of an external audit of financial statements include:
Compliance testing is used to determine the extent to which established control procedures are actually being carried out.
Substantive testing to verify amounts shown on financial statements. The level of substantive testing will depend on the extent to which the auditor depends on an entity’s system of internal control.
B. Systems Development
Systems Analysis – Logical data flow diagrams and analytic flowcharts help in providing an overall picture of the how the organization functions.
Systems Design – A blueprint of how the proposed system will function.
Systems Implementation – Taking steps to put system into operation by doing things like training personnel, and acquiring equipment and software.
Systems development generally consists of the following three phases: