Accounting Information System Report: Flowchart and Matrix

This report presents an analysis of an Accounting Information System (AIS), specifically focusing on the purchasing and receiving processes. The report includes a flowchart illustrating the system's workflow and a control matrix that identifies control plans and their corresponding control goals. The control matrix categorizes control goals into operations and information processes, detailing aspects like data entry, user login, data input, and data update. The report explains the control matrix, highlighting how it maps the information flow from beginning to end, and ensures that the set goals are achieved. The control goals of the operations processes include ensuring data is entered on time, accurate user logins and unique user logins. The control goals of the information processes are accurate, complete, and valid inputs, as well as complete and accurate updates. References are provided to support the analysis and findings.

Running head: ACCOUNTING INFORMATION SYSTEM 1
Accounting Information System
[Student name]
[University name]
Author note
(This is a report about the purchasing and receiving processes flowchart and control matrix)

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ACCOUNTING INFORMATION SYSTEM
Table of Contents
Flowchart.........................................................................................................................................3
Control matrix..................................................................................................................................3
Explanation of control matrix..........................................................................................................3
Reference.........................................................................................................................................4

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ACCOUNTING INFORMATION SYSTEM
Flowchart
(Karumanchi, 2012).

4
ACCOUNTING INFORMATION SYSTEM
Control matrix
The system control matrix is type of tool that is meant to make analysis of the system’s
flowcharts in order to determine the various control plans that are appropriate to the various
processes and relating the said plans to the respective control goals as below.
Control goals of the company Purchasing and Receiving Processes
Control goals of the operations processes Control goals of the information
processes
The recommended
control plans
Ensuring the
operations
are effective
Ensure appropriate
usage of system
facilities(staffs,
vendors, computers)
Ensuring the
safety of system
resources
(data, computer)
For the records
input, ensure:
For the system
record update,
ensure:
A B C VI CI AI AU CU
Present controls
P1-Researching
vendors
P1 P1 P1
P2-Approving
vendors
P2 P2 P2 P2 P2
P3- Adding vendors
to databases
P3 P3 P3 P3 P3
P4- Receiving items
reorder report.
P4 P4
P5-Reviewing the
report
P5 P5
P6- Creating
purchase requisition
P6 P6 P6 P6 P6
P7-Updating
purchase requisition
data
P7 P7 P7 P7 P7 P7
P8- Updating
inventory master
P8 P8 P8 P8 P8 P8

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ACCOUNTING INFORMATION SYSTEM
data
P9- log on enterprise
system
P9 P9 P9 P9 P9 P9
P10- Looking the
open purchase
requisitions to
approve
P10 P10 P10 P10 P10
P11- Check the
acceptance box to
approve
P11 P11 P11 P11 P11
P12- recording the
approvals on
purchases
requisitions data
P12 P12 P12 P12
P13-receiving online
approved
requisitions.
P13 P13 P13 P13 P13
P14-Selecting
vendors
P14 P14 P14 P14 P14
P15-Printing the ,
completed pre
numbered POs.
P15 P15 P15
P16- inspecting and
counting the
received goods
P16 P16 P16 P16
P17-Saving the
received records data
P17 P17 P17 P17 P17
P18- updating the
PO and inventory
master data
P18 P18 P18 P18
P19- Updating the P19 P19 P19 P19 P19

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ACCOUNTING INFORMATION SYSTEM
general ledger
master data
Possible Effective goals includes:
A: Ensuring the system data entered is on time. VI: Valid inputs
B: Ensure the users login system accurately CI :Complete inputs
C: Ensuring the user logins are unique AI: Accurate inputs
CU: Complete update
AU: Accurate update
(Goyal, 2011).
Explanation of control matrix
The above control matrix is able to show how the information flow in the flowchart above form
the beginning to the end point, the above control matrix is used to show the various control plans
which are set to achieve the various goals that are meant to be achieved by the system.
The goals are separated into major categories which includes the following:
i. Control goals of the operations processes
This is the control goals category that mainly deals with the general system operations that are
carried out by the system users, however this goal category consists of three major goals which
includes the following and they mainly facilitate on time data entry, accuracy in system login and
the uniqueness of the users login details (Gupta, 2015).
a. A: Ensuring the system data entered is on time.
b. B: Ensure the users login system accurately
c. C: Ensuring the user logins are unique
ii. Control goals of the information processes
This is the second category of the system control goals of the system and mainly ensures the
effective flow of the system information however it is divided into five categories as listed
below.
a. AI: Accurate inputs

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ACCOUNTING INFORMATION SYSTEM
b. CI: Complete inputs
c. VI: Valid inputs
d. CU: Complete update
e. AU: Accurate update
The above control goals are therefore used to ensure various information input aspects are
achieved which includes the data inputs accuracy, the data inputs completeness, the data inputs
validity, the data update completeness and the data update accuracy (Award, 2013).
The recommended control plans are therefore used to ensure that all the set goals are achieved
and in the control matrix above the various control plans are indicated against the respective
control goals.
Reference
Award,E.(2013). Systems Analysis and Design .Delhi:Galgotia Publications Pvt Ltd.
Gupta,B.(2015). Power System Analysis and Design.New Delhi: S Chand & Company.
Goyal, A. (2011). Systems Analysis and Design Paperback.INDIA:Prentice Hall India Learning

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ACCOUNTING INFORMATION SYSTEM
Private Limited.
Karumanchi,N.(2012).Peeling Design Patterns: For Beginners and Interviews.New
York:CareerMonk Publications.