Documentation Techniques>>>

Main topic:
TEKNIK DOKUMENTASI

DATA FLOW DIAGRAM

FLOWCHART

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Tools of Documentation>>>

Narasi, Flowcharts, Diagram, etc.

Yang ada dalam dokumentasi>>>

(5W + 1 H) who, what, when, where, why, and how of:

Data entry
Processing
Storage
Information output
System controls

ERA (Event, Resources, Agent)

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DFD & Flowchart>>>

Data flow diagrams

menggambarkan:

Asal data
Alur data
Proses
Tujuan data

Flowcharts
Terdiri dari tiga tipe:
Document flowcharts menggambarkan flow of documents dan
informasi antar unit.
System flowcharts menggambarkan hubungan antara inputs,
processing, and outputs sistem
Program flowcharts menggambarkan urutan dari logical
operations dalam suatu program komputer.

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INTRODUCTION

Documentation techniques are necessary tools

for accountants:
SAS-94

requires that auditors understand the

automated and manual procedures an entity uses.

This understanding can be gleaned through documenting the

internal control systema process that effectively exposes
strengths and weaknesses of the system.

SOX

(2002) effectively requires that publicly-traded

corporations and their auditors document and test the
companys internal controls.
Auditing Standard No. 2 promulgated by the
PCAOB requires that the external auditor express an
opinion on the clients system of internal controls.
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Elemen Data Flow Diagram (DFD)

Data Source & Destination

Data Flows

Transformation Processes

Data Stores

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Contoh: DFD Pembayaran Piutang oleh Customer

Accounts
Receivable

Customer

Customer
payment

1.0
Process
Payment

Remittance
data

2.0
Update
A/R

Receivables
Information

Credit
Manager

Deposit

Bank

Data flows should always be labeled, kecuali yang ke data store

Setiap proses minimal terdiri dari data inflow & outflow
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DATA FLOW DIAGRAMS

Jika data yang akan diproses tidak masuk secara bersamaan,

maka dipisah untuk tiap alur

Customer Inquiry

Customer

Customer Payment

Process
Payment

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Context Diagram

Merupakan DFD level tertinggi

Merupakan rangkuman dari sistem secara keseluruhan
Biasanya menggambarkan data processing dengan
eksternal

Time cards

Departments

e
ye

orm
ef
g
n
cha
e
e
lo y
p
Em

we
e
N

Human
Resources

lo
mp

m
for

Payroll
Processing
System

ep
Tax r

pa
ort &

t
ymen

Employee checks
Pay
ro
Pa
yr
ol

ll ch

lr
ep
or
t

entitas

Govt.
Agencies

Employees

eck

Bank

Management

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Detailed Level
Departments
Human
Resources

New employee
form

Notice that
each process
in the DFD is
numbered
sequentially.

Time
cards

1.0

2.0

Update
Empl.
Payroll
file

Employee
Change
form

Employees

3.0
Prepare
reports

Payroll
report

Management

Pay
Employees

Employee/
Payroll file

Payroll
Disbursement data

Payroll tax
disb. voucher

Employee
paychecks

Payroll
check

5.0
Update
Gen.
Ledger

General
Ledger

4.0
Pay
taxes

Bank

Tax report
& payment

Govt.
Agencies
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GuideLines toCreateDFD

RULE 1: Pahami sistem

RULE 2: Abaikan control process & action
RULE 3: Tentukan batasan sistem
RULE 4: Buat context diagram terlebih dahulu
RULE 5: Identify and label all data flows.
RULE 6: Data flows that always flow together should be grouped together. Those
that do not flow together should be shown on separate lines.
RULE 7: Show a process wherever a data flow is converted from one form to
another.
RULE 8: Transformation processes that are logically related
RULE 9: Number each process sequentially.
RULE 10: Process names should include action verbs, such as update, prepare,
RULE 11: Identify and label all data stores, whether temporary or permanent.
RULE 12: Identify and label all sources and destinations.
RULE 13: As much as possible, organize the flow from top to bottom and left to right.
RULE 14: Youre not likely to get it beautiful the first time, so plan to go through
several iterations of refinements.
RULE 15: On the final copy, lines should not cross.
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DATA FLOW DIAGRAMS

Data Inputs

Processes

Data Outputs

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Input process - output

Departments
Human
Resources

New employee
form

Time
cards
1.0
Update
Empl.
Payroll
File

Employee
change
form

Employees

3.0
Prepare
Reports

2.0
Pay
Employees

Employee/
Payroll File

Payroll tax
disb. voucher

Payroll
report

Management

Payroll
disbursement data

4.0
Pay
Taxes

Employee
paychecks

Payroll
check

Bank

5.0
Update
Gen.
Ledger

General
Ledger
Tax report
& payment

Govt.
Agencies
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SimboL dalam Flowchart

Secara umum dibedakan menjadi 4 macam:

Input/Output
Input/Output
Symbols
Symbols

Storage
Storage
Symbols
Symbols

Processing
Processing
Symbols
Symbols

Flow&&Misc.
Misc.
Flow
Symbols
Symbols

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INPUT/OUTPUT SYMBOLS

Document Symbol
Represents

a document or report that is

prepared by hand or printed by a computer.

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INPUT/OUTPUT SYMBOLS
1

Multiple Copies of One Document

Indicates

multiple copies of a paper document

or report.
The document copies should be numbered in
the upper, right-hand corner.
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INPUT/OUTPUT SYMBOLS

Input/Output; Journal/Ledger
Can

represent any input or output on a

program flowchart.
Also represents accounting journals or
ledgers in a document flowchart.
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INPUT/OUTPUT SYMBOLS

Display
Represents

information displayed by an
online output device such as a terminal,
monitor, or screen.
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INPUT/OUTPUT SYMBOLS

Online Keying
Represents

data entry by an online device

such as a terminal or personal computer.

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INPUT/OUTPUT SYMBOLS

Terminal or Personal Computer

Combines

the display and online keying

symbols to represent terminals and personal
computers.
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INPUT/OUTPUT SYMBOLS

Transmittal Tape
Represents

manually prepared control totals,

which are to be compared to computer totals
for control purposes.

Return to Menu

Processing Symbols

Skip Symbols
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PROCESSING SYMBOLS

Computer Processing
Represents

a process performed by a
computer, which usually results in a change in
data or information.
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PROCESSING SYMBOLS

Manual Operation
Represents

a processing operation that is

performed manually.

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PROCESSING SYMBOLS

Auxiliary Operation
Represents

a processing operation carried

out by a device other than a computer, e.g.,
an optical character scanner.
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PROCESSING SYMBOLS

Off-line Keying Operation

Represents

an operation that uses an off-line

keying device, such as a cash register or
keying to a disk.

Return to Menu

Storage Symbols

Skip Symbols
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STORAGE SYMBOLS

Magnetic Disk/Drive
Represents

data stored on a magnetic disk or

drive.

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STORAGE SYMBOLS

Magnetic Tape
Represents

data stored on a magnetic tape.

Sometimes represents transaction files.

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STORAGE SYMBOLS
A

File
Represents

a file of documents that are manually

stored and retrieved.
Letter indicates the ordering sequence:

A = Alphabetic order
D = Date order
N = Numeric order

Return to Menu

Flow/Misc. Symbols

Skip Symbols
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FLOW AND MISCELLANEOUS

SYMBOLS

Document or Processing Flow

Represents

the direction of processing or

document flow.
Normal flow is top to bottom and left to right.
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FLOW AND MISCELLANEOUS

SYMBOLS

Data/Information Flow
Represents

the direction of data/information

flow.
Often used to show data being copied from
one document to another.
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FLOW AND MISCELLANEOUS

SYMBOLS

Communication Link
Represents

the transmission of data from one

location to another via communication lines.

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FLOW AND MISCELLANEOUS

SYMBOLS

On-page connector
Connects

processing from one location to

another on the same page.
Used to avoid crisscrossing lines.
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FLOW AND MISCELLANEOUS

SYMBOLS

Off-page Connector
Connects

the processing flow between two

different pages.
Signals the exit from one page and the
corresponding entrance on another page.
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FLOW AND MISCELLANEOUS

SYMBOLS

Terminal
Represents

the beginning, end, or a point of

interruption in a process or program.
Also used to indicate an external party.
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FLOW AND MISCELLANEOUS

SYMBOLS

Decision
Represents

a decision-making step.
Used in a program flowchart to show
branching to alternate paths.
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FLOW AND MISCELLANEOUS

SYMBOLS

Annotation
Provides

for the addition of descriptive

comments or explanatory notes as
clarification.

Return to Menu

Continue
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QUIZ

Apa keterkaitan membuat flowchart/

DFD dengan playing piano?

You cant learn to do it by just watching someone else.

You cant learn to do it by just looking at examples.
Your first attempts are clumsy.
Practice leads to improvement and maybe even perfection.

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FLOWCHARTS VS. DFDs

EXAMPLE:
- Bagian pendaftaran suatu universitas menerima form
pendaftaran dari siswa.
- Kemudian berdasarkan form tersebut, record siswa
diupdate dan diurutkan berdasarkan abjad.
- Selanjutnya record yang sudah diupdate dijadikan
dasar untuk pembagian kelas.
- Daftar kelas dikirim ke fakultas, dan record yang sudah
diupdate dikirim ke bagian keuagan.

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Registrars Office

Students

Mulai

Enrollment
Forms

Sort
Forms

Update
Student
Records

Sorted
Enrollment
Forms

Sorted
Enrollment
Forms

Prepare
Class
Lists

Enrollment
Forms

1.0
Update
Student
Records

Student
Records

Enrollment
Forms

2.0
Prepare
Class Lists

Class
Lists

Faculty

Finance
Enrollment
Forms
Class
Lists

Faculty

Sorted
Enrollment
Forms

Finance
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FLOWCHARTS VS. DFDs

Jika siswa mengisi form secara online.

Bagaimana flowchart dan DFD nya??

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Original
DFD

Students

Enrollment
Forms
1.0
Update
Student
Records

Student
Records

Class
Lists
Faculty

Enrollment
Forms

Students

Enrollment
Data

Enrollment
Forms
2.0
Prepare
Class Lists

(Revised)

1.0
Update
Student
Records

Student
Records

Enrollment
Data

Bursar

2.0
Prepare
Class Lists

Enrollment
Data

Bursar

Class
Lists
Faculty
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Registrars Office
Students

Enrollment
Forms

Sort
Forms

Students

Enrollment
Data

Update
Student
Records

Sorted
Enrollment
Forms

Enrollment
Data

Update
Student
Records

Sorted
Enrollment
Forms

Prepare
Class
Lists

Class
Lists

Faculty

Original
Flowchart

Registrars Office

Sorted
Enrollment
Forms

Bursar
Student
Records

(Revised)

Prepare
Class
Lists

Class
Lists

Bursar
Faculty

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concLusion

Which method should you useflowcharts

or DVDs?
62.5%

of IS professionals use DFDs

97.6% use flowcharts
Both can be prepared relatively simply using
available software
Both are tested on professional exams
CONCLUSION: dua-duanya penting

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Terima Kasih

Jakarta, 18 Oktober 2011

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