Course: ISYS6186-Business Process Fundamental

Effective Period : September 2020

System Flowchart

Session 5-6
 Acknowledgement

These slides have been adapted from:

Accounting Information Systems

14th (2018)
Marshall B. Romney, Paul John Steinbart
Pearson Education Limited, England
ISBN: 978-1-292-22008-6

Chapter 3
 Learning Outcome
Student will able to :
• Describe the model of business process
• Construct an integrated business process
 Learning Objectives
After studying this chapter, student will able
to :
• Prepare and use flowcharts to understand, evaluate, and
document information systems.

• Prepare and use business process diagrams to understand,

evaluate, and document information systems.
 Why Document Systems?

• Accountants must be able to read

documentation and understand how a
system works (e.g., auditors need to assess
risk)
• Sarbanes–Oxley Act (SOX) requires
management to assess internal controls
and auditors to evaluate the assessment
• Used for systems development and changes
 Types of Flowcharts

There are several types of flow charts, including:

a. Document flowchart, which shows the flow of documents
and information between departments or areas of
responsibility
b. System flowchart, which shows the relationship among
the input, processing, and output in an information system
c. Program flowchart, which shows the sequence of logical
operations a computer performs as it executes a program.
 Types of Flowcharts
document flowchart – Illustrates the flow of
documents and data among areas of
responsibility within an organization.
 Types of Flowcharts
system flowchart - Depicts the relationships
among system input, processing, storage, and
output.
Source:
Considine, Brett at all (2012).
Accounting Information Systems –
Understanding business processes.
4th. Wiley, ISBN: 978-0-7303-0247-6.
 Types of Flowcharts
program flowchart – Illustrates the sequence of
logical operations performed by a computer in
executing a program.
FIGURE 3-11
Relationship Between
System and Program
Flowcharts
Flowcharts
Symbols
Flowcharts
Symbols
 Guidelines for
Drawing Flowcharts
• Understand the system you are
trying to represent.
• Identify business processes,
documents, data flows, and data
processing procedures.
• Organize the flowchart so as it
reads from top to bottom and left
to right.
• Clearly label all symbols.
• Use page connectors (if it cannot fit
on a single page).
• Edit/Review/Refine to make it easy
to read and understand.
 Source:
Considine, Brett at all (2012).
Accounting Information Systems –
Understanding business processes.
4th. Wiley, ISBN: 978-0-7303-0247-6.
 Source:
Considine, Brett at all (2012).
Accounting Information Systems –
Understanding business processes.
4th. Wiley, ISBN: 978-0-7303-0247-6.
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