Pengembangan Sistem dan Teknik Dokumentasi

(1)

Pengembangan Sistem

dan

Teknik Dokumentasi

SIA 1

SIA 1 –– TemuTemu 66

(2)

Learning Objective 1

Menjelaskan karakter

penggunaan teknik2 sistem

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Users of Systems Techniques

Systems techniques merup alat yg digunakan dlm

They are largely graphical (pictorial) in nature.

Analysis

(4)

Use of Systems

Techniques in Auditing

Sebagian besar penugasan audit dibagi dlm

2 komponen dasar?

1. The interim audit

Compliance testing Compliance testing 2. The financial 2. The financial statement audit statement audit Substantive testing Substantive testing

(5)

Internal Control Evaluation

Dlm mengevaluasi pengendalian intern

auditor umumnya memperhatikan arus

pemrosesan dan pendokumentasian

dok dlm sistem aplikasi

Auditors use charts to analyze the

distribution of documents in a system.

(6)

Compliance Testing/

Pgujian

Ketaatan

Compliance

Compliance test membutuhkan pemahaman test membutuhkan pemahaman atas pgendalian yg akan diuji.

atas pgendalian yg akan diuji.

Auditors

Auditors hrshrs memahmi dasar2memahmi dasar2 of systems techniques.

of systems techniques.

–

– inputinput--processprocess--output (IPO)output (IPO) –

– hierarchy plus inputhierarchy plus input--processprocess--output (HIPO)output (HIPO) –

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Working Papers

Required by professional standards

Adl cttn yg dipegang auditor mgenai prosedur

Dan pgujian2 yg diterapkan, informasi yg didpt

dan kesimpulan yg ditarik selama mlakukan

penugasan audit

(8)

Working Papers

Ada bbrp teknik2 sistem yg digunakan auditor

utk menganalisis dan mendokumentasikan

isi kertas kerja?

–

– internal control questionnairesinternal control questionnaires –

– analytic flowcharts analytic flowcharts –

(9)

Learning Objective 2

Menjelaskan pgunaan teknik2

flow chart dlm menganalisis sistem

pemrosesan informasi.

(10)

Systems Techniques

What is a flowchart?

Flowchart adl diagram simbolik yg

mnunjukkan aliran data dan urutan

operasi dlm suatu sistem

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Basic Symbols

Input/output Input/output Process Process Annotation Annotation Flowline Flowline

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Specialized Input/Output Symbols

Punched Punched card card Online Online storage storage Magnetic Magnetic disk disk Magnetic Magnetic tape tape Punched Punched tape tape

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Specialized Input/Output Symbols

Document Document Manual Manual input input Display Display Offline Offline storage storage Communication Communication link link

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Specialized Process Symbols

Decision Decision Predefined Predefined process process Preparation Preparation Manual Manual operation operation Auxiliary Auxiliary operation operation Merge Merge Extract Extract Sort Sort Collate Collate

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Additional Symbols

Parallel mode Parallel mode Transmittal tape Transmittal tape Connector Connector Off

Off--pagepage connector

connector

Terminal

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Symbol Use in Flowcharting

Symbols are used in a flowchart to

represent the functions of an

information or other type of system.

Normal direction of flow is from

left to right and top to bottom.

Open arrowheads should be used

on reverse

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Teknik Dokumentasi

Documentation in a CB environment is necessary for many reasons.

Ada enam teknik dokumentasi dasar:

1. Data Flow Diagrams (DFD)

2. Entity Relationship Diagram (ER) 3. Document Flowcharts

4. System Flowcharts 5. Program Flowcharts 6. Record layout diagram

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Data Flow Diagrams (DFD)

…

Menggunakan simbol2 utk menyajikan entitas, proses, arus data dan penyimpanan data yg

berkaitan dg suatu sistem

DFD digunakan analis sistem utk mewakili elemen logis

Tetapi tdk mewakili sistem fisik

Nb: DFD menunjukkan tugas logis yg sedang dilakukan, namun tdk menunjukkan cara/siapa n bgmn melakukannya.

(19)

Data Flow Diagram Symbols

Nama entitas N Process Description Nama Penyimpanan data

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Entity Relationship (ER) Diagram

…

is a documentation technique to represent the relationship + between entities * in a system.

The REA model version of ER is widely used in AIS. REA uses 3 types of entities:

resources (cash, raw materials)

events (release of raw materials into the production process)

agents (inventory control clerk, vendor, production worker)

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Cardinalities

…

represents the numerical mapping between entities:

one-to-one one-to-many many-to-many

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Staf

Penjualan Assigned Mobil_Perush

Customer Sales

Order

Places

Vendor Supply Inventory

Entity Relationship Entity

1 ₁

M 1

M _M

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Documents Flowcharts

…

Flowchart = representasi grafis dr sistem yg mendeskripsikan relasi fisik diantara entitas2 intinya (aktivitas manual, pemrosesan komputer atau sekaligus keduanya.)

Dokumen flowchart = digunakan utk

menggambarkan elemen dr sistem manual (cttn akuntansi departemen organisasi yg terlibat dlm proses dan aktivitas organisasi tsb)

Sistem flowchart = menggambarkan aspek2

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Symbol Set for Document Flowcharts

Terminal showing source or destination of documents and reports

Source document or report

Manual operation

File for storing source documents and

reports

Accounting records

Calculated batch total

On-page connector

Off-page connector

Description of process or comments

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Sales Department Credit Department Warehouse Shipping Department Customer Customer Order Prepare Sales Orders Sales Order #1Sales Order #1Sales Order #1Sales Order #1

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Customer Order

Sales Department Credit Department Warehouse Shipping Department

Copy 1 dikirim ke departemen kredit utk di setujui Staf departemen kredit memvalidasi order pelanggan

Customer Customer Order Prepare Sales Orders Sales Order #1Sales Order #1Sales Order #1Sales Order #1 N Sales Order #1 Checks Credit Credit Records Signed Sales Order #1 Signed Sales Order #1

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Sales Order 4 Customer

Order

Sales Department Credit Department Warehouse Shipping Department

Customer Customer Order Prepare Sales Orders Sales Order #1Sales Order #1Sales Order #1Sales Order #1 N Sales Order #1 Checks Credit Credit Records Signed Sales Order #1 Signed Sales Order #1 Distribute SO and File Customer Sales Order2 Sales Order 4 Sales Order3 Picks Goods Stock Records A A Sales Order2 Picks Goods N Sales Order3 Sales Order2

(28)

System Flowcharts

…

are used to represent the relationship between the key elements--input sources, programs, and output products--of computer systems in practice, not much difference between document and system flowcharts

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Systems Flowchart Symbols

Hard copy

Computer process

Direct access storage device Terminal input/ output device Process flow Real-time (online) connection Video display device

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Sales Department Computer Operations Department Warehouse Shipping Department

1. Staf adm sales depart menerima order pelanggan melalui surat dan memasukkan inf ke terminal komputer

2. Prog komputer mengedit transaksi, memeriksa ke file history dan memproduksi file transaksi

Customer Order Customer Terminal Edit and Credit Check AR File Update Program Sales Orders Inventory Credit Hist File

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Sales Department Computer Operations Department Warehouse Shipping Department Customer Order Customer Terminal Edit and Credit Check AR File Update Program Sales Orders Inventory Sales Order1 Picks Goods Stock Records Sales Order1 Sales Order3 Sales Order 3 Sales Order2 Picks Goods N Sales Order2 Sales Order1 A A Sales Order 3 Sales Order2 Sales Order1 Credit file N Customer Order

(32)

Program Flowcharts

…

illustrate the logic used in programs

Program Flowchart Symbols

Proses Logis

Keputusan

Operasi Mulai

dan Akhir terminal Input/output

operation

Aliran proses logis

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Flowchart for Processing

Credit Orders

Enter sales order Approved for credit? Reject order Inventory available? Back-order

Fill order Stop Start

No

Yes Yes

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Record layout diagram..

Diagram tata letak record digunakan utk Diagram tata letak record digunakan utk

mengungkapkan struktur internal record

mengungkapkan struktur internal record yg membentuk yg membentuk file atau tabel basis data

file atau tabel basis data

Key

No. Nama Alamat Kota Kode Pos Batas Kredit Pelanggan Pelanggan

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Learning Objective 3

Define common systems techniques,

such as HIPO charts, systems

flowcharts, and logical

data flow diagrams.

(36)

IPO and HIPO Charts

Digunakan terutama oleh karyawan

pengembangan sistem

At the most general level of analysis,

only the basic input

only the basic input--processprocess--outputoutput relations in a system are of concern.

relations in a system are of concern.

Additional processing detail is provided

by hierarchy plus input

(37)

IPO Chart

Payroll job record Payroll job record Payroll master file Payroll master file

Accumulate hours Accumulate hours

worked worked

Find correct pay rate Find correct pay rate Compute gross pay Compute gross pay

Gross pay records Gross pay records Payroll master file Payroll master file Error messages Error messages Author: Mr. Foxx Author: Mr. Foxx Chart Number: 3.1 Chart Number: 3.1 System: Payroll System: Payroll Description: Calculate Description: Calculate Gross Pay

Gross Pay Date: 6/9/0XDate: 6/9/0X Input

(38)

HIPO Illustration

Payroll system_{Payroll system}_{Payroll system}

1.0

Processing_Processing_Processing

3.0

3.0 Data preparation_{Data preparation}_{Data preparation}

2.0

Review_Review_Review

4.0

(39)

HIPO Illustration

Calculate gross pay_{gross pay}Calculate_{gross pay}Calculate

Calculate net pay Calculate Calculate net pay net pay 3.1 3.1 3.23.2 Accumulate hours worked_{hours worked}_{hours worked}AccumulateAccumulate

3.11 3.11 Find correct pay rate Find correct Find correct pay rate pay rate 3.12 3.12 Compute gross pay_{gross pay}_{gross pay}ComputeCompute

3.13

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Analytic, Document, and Forms

Distribution Flowcharts

The

The forms distribution chartforms distribution chart illustratesillustrates the distribution of multiple copy

the distribution of multiple copy

forms with an organization.

Receive

Purchase

(41)

Forms Distribution Chart

Purchasing

Purchasing InventoryInventory PayablesPayables ProductionProduction AccountingAccounting Purchase Purchase order copy order copy 2 2 3 3 4 4 5 5 1 1 11 2 2 4 4 1 1 2 2 3 3

(42)

Differences Between

DFDs

and Flowcharts

_{and Flowcharts}

DFDs emphasize the flow of data and what is happening in a system, whereas a flowchart emphasizes the flow of documents or records containing data.

A DFD represents the logical flow of data, whereas a flowchart represents the physical flow of data.