Pengembangan Sistem dan Teknik Dokumentasi

Transkripsi

1 SIA 1 Temu 6 Pengembangan Sistem dan Teknik Dokumentasi Ewing Yuvisa Ibrani, SE, MSi, Akt CopyRight@ Ewing_ibrani FE- UNTIRTA 1

2 Learning Objective 1 Menjelaskan karakter penggunaan teknik2 sistem 2

3 Users of Systems Techniques Systems techniques merup alat yg digunakan dlm Analysis Design Documentation They are largely graphical (pictorial) in nature. 3

4 Use of Systems Techniques in Auditing Sebagian besar penugasan audit dibagi dlm 2 komponen dasar? 1. The interim audit 2. The financial statement audit Compliance testing Substantive testing 4

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. 5

6 Compliance Testing/ Pgujian Ketaatan Compliance test membutuhkan pemahaman atas pgendalian yg akan diuji. Auditors hrs memahmi dasar2 of systems techniques. input-process process-output output (IPO) hierarchy plus input-process process-output output (HIPO) logical data flow diagrams (DFD) 6

7 Working Papers Adl cttn yg dipegang auditor mgenai prosedur Dan pgujian2 yg diterapkan, informasi yg didpt dan kesimpulan yg ditarik selama mlakukan penugasan audit Required by professional standards 7

8 Working Papers Ada bbrp teknik2 sistem yg digunakan auditor utk menganalisis dan mendokumentasikan isi kertas kerja? internal control questionnaires analytic flowcharts system flowcharts 8

9 Learning Objective 2 Menjelaskan pgunaan teknik2 flow chart dlm menganalisis sistem pemrosesan informasi. 9

10 Systems Techniques What is a flowchart? Flowchart adl diagram simbolik yg mnunjukkan aliran data dan urutan operasi dlm suatu sistem 10

11 Basic Symbols Input/output Process Flowline Annotation 11

12 Specialized Input/Output Symbols Punched card Online storage Magnetic tape Punched tape Magnetic disk 12

13 Specialized Input/Output Symbols Document Manual input Display Communication link Offline storage 13

14 Specialized Process Symbols Decision Predefined process Preparation Manual operation Collate Auxiliary operation Merge Extract Sort 14

15 Additional Symbols Connector Off-page connector Transmittal tape Terminal Parallel mode 15

16 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-direction flowlines. 16

17 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 17

18 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. 18

19 Data Flow Diagram Symbols Nama entitas Nama Penyimpanan data N Process Description Arah arus data 19

20 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) 20

21 Cardinalities represents the numerical mapping between entities: one-to-one one-to-many many-to-many 21

22 Cardinalities Entity Relationship Entity Staf Penjualan 1 1 Assigned Mobil Perush Customer 1 Places M Order Vendor M Supply M Inventory 22

23 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 komputer dlm sebuah sistem (hub antara data input, file transaksi, program komputer dan lap output yg dihasilkan) 23

24 Symbol Set for Document Flowcharts Terminal showing source or destination of documents and reports Source document or report Manual operation Calculated batch total On-page connector Off-page connector File for storing source documents and reports Description of process or comments Accounting records (journals, registers, logs, ledgers) Document flowline 24

25 Department Credit Department Warehouse Shipping Department Customer Customer Order Prepare Orders Order #1 Order #1 Order #1 Order #1 Staf adm depart penjualan menerima order pelanggan 25

26 Department Credit Department Warehouse Shipping Department Customer Order #1 Customer Order Prepare Orders Customer Order Order #1 Order #1 Order #1 Order #1 Checks Credit Signed Order #1 Credit Records N Signed Order #1 Copy 1 dikirim ke departemen kredit utk di setujui Staf departemen kredit memvalidasi order pelanggan 26

27 Department Credit Department Warehouse Shipping Department N Customer Customer Customer Order Prepare Orders Customer Order Order #1 Order #1 Order #1 Order #1 Order Signed Order #1 N Signed Order #1 Distribute SO and File Order #1 Checks Credit Signed Order #1 Credit Records Order 4 Order3 Order2 A Order2 Picks Goods Order2 Stock Records Order 4 Order3 Finished Document Flowchart Showing Areas of Activity A Picks Goods Order2 Customer Order 4 Order3 27 N

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 28

29 Systems Flowchart Symbols Hard copy Terminal input/ output device Computer process Process flow Direct access storage device Real-time (online) connection Video display device Magnetic tape 29

30 Department Computer Operations Department Warehouse Shipping Department Customer Customer Order Terminal Edit and Credit Check Orders Update Program Credit Hist File AR File Inventory 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 30

31 Department Computer Operations Department Warehouse Shipping Department Customer Customer Order Edit and Credit Check Orders Credit file Order1 Picks Goods Stock Records A Order 3 Order2 Terminal Customer Order Update Program AR File Inventory Order1 Picks Goods Order2 Order3 N Order 3 Order2 Order1 A Order1 Customer N Finished System Flowchart Showing All Facts Translated into Visual Symbols 31

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 32

33 Flowchart for Processing Credit Orders Start Enter sales order Approved for credit? Yes Inventory available? Yes Fill order No No Reject order Backorder Stop 33

34 Record layout diagram.. Diagram tata letak record digunakan utk mengungkapkan struktur internal record yg membentuk file atau tabel basis data Key File Pelanggan No. Nama Alamat Kota Kode Pos Batas Kredit Pelanggan Pelanggan 34

35 Learning Objective 3 Define common systems techniques, such as HIPO charts, systems flowcharts, and logical data flow diagrams. 35

36 IPO and HIPO Charts Digunakan terutama oleh karyawan pengembangan sistem At the most general level of analysis, only the basic input-process process-outputoutput relations in a system are of concern. Additional processing detail is provided by hierarchy plus input-process process-output. output. 36

37 IPO Chart Author: Mr. Foxx Chart Number: 3.1 Input Payroll job record Payroll master file System: Payroll Description: Calculate Gross Pay Process Accumulate hours worked Find correct pay rate Compute gross pay Date: 6/9/0X Output Gross pay records Payroll master file Error messages 37

38 HIPO Illustration 1.0 Payroll system 2.0 Data preparation 3.0 Processing 4.0 Review 38

39 HIPO Illustration Calculate gross pay Calculate net pay 3.11 Accumulate hours worked 3.12 Find correct pay rate 3.13 Compute gross pay Each numbered module would be detailed in an IPO chart. 39

40 Analytic, Document, and Forms Distribution Flowcharts The forms distribution chart illustrates the distribution of multiple copy forms with an organization. Purchase Receive 40

41 Forms Distribution Chart Purchasing Purchase order copy Inventory Payables 2 Production Accounting

42 Differences Between DFDs 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. 42

43 Differences Between DFDs and Flowcharts DFDs make use of only four symbols. Flowcharts use many symbols and thus can show more detail. 43

44 S E L E S A I CopyRight@ Ewing_ibrani FE- UNTIRTA 44