ACCG 853 WK 9 NING YU 41430581 5.

1 (1) Reasons an organization needs system documentation Shows how a system work visually Used in training users Used in designing new system Used to control system development Standardize communication Document business processes (2)Purposes serving the organisation General system documentation Database documentation System Analyses and design documentation User Orientated Documentation Control, Security, Audit documentation 5.2 As the accountant possesses knowledge of both the necessary accounting proceses and controls they will often play an important role in: (a) Reviewing existing systems (b) Designing new systems 5.3 (a) Process Map: shows entities and provides a summary of the major stages or activities that operate within a system (b) Context Diagram: provides an overview of the external entities that interact with the system of interest (c) Physical DFD: Both the external and internal entities involved (d) Logical DFD: External entities and the activities within the system of interest (e) Systems Flowchart: shows the entities and the activities and also shows how the activities are performed