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• System
flowcharts
which show
the
relationship
among
the
input,
processing,
and output of an AIS.
• Program
flowcharts
which
illustrate
the
sequence
of
logical
operations
performed by a computer in executing a program.
The analysis part of this thesis will employ the document flowchart to illustrate the
documents’
movements
related
to
the
RC
and
the
EC
of
the
company,
as
it
is
useful in evaluating the adequacy of (internal) control procedures in a system, such
as
internal
checks
and
segregation
of
functions.
Moreover,
it
can
reveal
weaknesses or
inefficiencies
in a
system,
such as
unnecessary
complexity
in
document
flows
and/or
defective communication
flows.
Besides,
this
type of
flowchart will best depict the movement of the most important elements in RC and
EC, which are the RC and EC-related documents.
2.6 Data Flow Diagram (DFD)
The
description
on
Data
Flow
Diagram
(DFD)
will
cover
its
definition,
elements
that compose the DFD, and the DFD Context, which will be utilized as supporting
instruments in this thesis.
2.6.1
Definition of DFD
Laudon and Laudon
(2004,
p.
467) define
DFD as primary
tool
for
structured
analysis that graphically
illustrates a system’s
component
processes
and
the
flow
of
data between them.
Another
identification
for
DFD is
that it
is
a
graphical
description of
the source
and
destination
of data that shows data
flow
within an
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