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As the expression indicates it, it is initially a system, i.e., a whole of components which constantly have interactions between them with an aim of achieving the same precise objective and solicitor.
It is then a system based on information, i.e. the communication or the use of the data in order to make this information useful for the final recipients.
An information system of management is a man-machine system integrated with an aim of making available information necessary to management from the operations just as for the analysis and the decision-making in the company.
It is a whole of data which makes it possible to describe, to explain, predict and act on the phenomena according to the degree of formalization and aims in view's.
The information system supports the development of a common language between the members of the same discipline or speakers of various professions in order to support the exchanges and to come to a complementarity of the objectives and steps which will be continued.
So that one can say that a company has a good information system, it is necessary necessarily that all the information which is at its disposal is structured in order to be easily accessible to all the interested parties so that they can improve the effectiveness of management in the company. This structuring can take several forms while preserving the same objective: to improve the effectiveness of the whole of the company.
During the preliminary phase of comprehension of the information system of the company, the listener is brought to schematize the structure of this system in the form of cartography.
This cartography allows :
· To determine the relation between the financial statements and the systems which generate them ;
· To identify the data-processing environments and applications to approach during the general review of the data-processing system checks ;
· To determine which functions and which information processing systems must be re-examined for each cycle (returned and clients' accounts, purchases and accounts suppliers, stocks, fixed assets, pay, treasury).
This work, generally, is undertaken in a joint way between the financial listener and the data-processing listener.
The collection of information is done while discussing with the operational persons in charge, the financial persons in charge and the data-processing persons in charge like by examining existing documentation.
The cartography makes it possible to identify the principal cycles from which the data result mainly from the data-processing treatments, the principal activities within each cycle, the control of these activities, the subjacent systems of each activity within the cycles, the data-processing environments on which the systems function and other systems to be taken into account in the planning of the audit.
It is generally appeared as a diagram or a table (less complex system).
The following diagram is a presentation of the cartography of the information system of the studied company:
Figure 13 : The cartography of the systems of the studied company
According to the cartography above, the food of the general ledger by the data relating to the operations of invoicing, of management of the fixed assets, management of the distribution, management of and the management gas coupons of the pay of the personnel is done in an automated way.
Indeed, the countable applications of the sales and management of the pay of the personnel all were developed on the same platform (filing system under ACE/4003(*)). The acquisition data, previously mentioned, is done on the level of the modules of J.D. Edwards4(*) (accounts receivable, accounts payable, management of the fixed assets) and of the business application of the pay of the personnel.
They, thereafter, will be automatically charged in the general ledger to the level of the module of the general ledger of J.D. Edwards. The business application of the gas coupons is interfaced with J.D. Edwards.
The information processing system of the studied company comprises also other applications which were developed by the head office for technical needs.
* 3 AS/400 : « Advanced System/400 » is an architecture made up of hardware and software elements, in particular comprising a data base and advanced safety members. The operating system of AS/400 is called OS/400 «Operational System/400 » (Produced IBM).
* 4 J.D. Edwards : Just software package of Management created in Denver in 1977. The PeopelSoft company acquired J.D. Edwards during the year 2003.