Adocument flowchart heightens a representation by use of pictorialform to highlight the flow of physical data through the departmentsin an enterprise (Ensmenger, 2016). It designs or evaluates theaccounting information system.

Thedocument flowchart assists the following individuals in ways such as:

  1. System analyst uses the document flowchart as a tool that models and analyzes the processes that define the system. The analyst can visualize the data process from the period the data enters the system and the various uses until the data returns to the environment (Kendall, K. Kendall, J. &amp Wasson, 2014).&nbspThe system analyst will also use the document flowchart to study alternative information handling procedures during the process when new information services are designed.

  2. The system designer uses the document flowchart when an interest arises to improve or replace the system currently in use.

  3. The use of the document flowchart by a computer programmer is precisely during the preparation of system flowcharts.

  4. The auditor use concerns the definition, follow-up, and assessment of the audit trail during audit investigation.

  5. The document flowchart is used by the data security expert to indicate the weakness that is present in the in-house control and data control.


Thefollowing describes the guidelines for the DFD flowcharts:

  1. Understand the system which encompasses observing information flow and interviewing individuals to expand the understanding.

  2. The processes and activities used in control are ignored while there is inclusion of error paths that are articulated as critical.

  3. The system boundaries are determined that is, where it commences and stops.

  4. The context diagram is first drawn, and then aspects on a greater level are successively drawn.

  5. The data flows are identified and labeled. The data flows that are deficient of labels are those that enter or exit the data stores.

  6. The data flows that usually move in equal measure are clustered together while those that lack a common flow are shown in unconnected lines.

  7. When the data flow is transformed from one form to another a process is shown.

  8. Logically related transformation process or those that concurrently transpire can be assembled in a single bubble.

  9. Every process should be numbered chronologically.

  10. Action verbs should be included in the process names.

  11. The data stores are identified and labeled whether they are temporary or permanent.

  12. Sources and destinations are identified and labeled (Glowalla &amp Sunyaev, 2013). An entity can either be a source or destination.

  13. The flow should be organized from all directions.

  14. The lines in the ultimate draft should not cross. Every page should comprise the DFB name, date prepared and the name of the person who prepared it.


Symbolsthat are used in data flow diagrams include:

Squaresor ovals represents the external source where the information iscoming from and where it goes.

Circlesrepresent the internal entity. It highlights the part of the systemthat transforms the inputs into outputs.

Arrowsrepresent the flow of data. It either shows electronic data orphysical data or both. The arrows describe the direction thatindicates whether data is moving out or into the process.

Open-endedrectangles articulate data stores. The data stores may be used toaccumulate data for a specified period.


Dataflow diagrams are developed in a hierarchy with the aim of showingthe system at any level of detail. The hierarchy provides insight onhow the transformation of information is actualized as it goesthrough the system (Hall, 2012). The hierarchy in DFDs is made of asingle top layer referred to as context diagram or level 0. DFDs arethen disintegrated into different secondary level layouts such asLevel One and follows the sequence up to the Nth Level, and eachrepresents diverse capacities of the system.


Kendall,K. E., Kendall, J. E., &amp Wasson, C. S. (2014).&nbspSystemsanalysis and design&nbsp(Vol.19, p. 02). Year Prentice Hall, 2011.

Glowalla,D. W. I. P., &amp Sunyaev, J. P. D. A. (2013). Process-Driven DataQuality Management Through Integration of Data Quality into ExistingProcess Models.&nbspBusiness&amp Information Systems Engineering,&nbsp5(6),433-448.

Ensmenger,N. (2016). The Multiple Meanings of a Flowchart.&nbspInformation&amp Culture,&nbsp51(3),321-351.

Hall,J. A. (2012).&nbspAccountinginformation systems.Cengage Learning.