CHP 5
CHP 5
CHP 5
Gonzales
BA 73 – Chapter 5
Review Questions
2. What is the role of the accountant in the SDLC? Why might accountants be called on
for input into the development of a non accounting information system?
3. What are the three problems that account for most system failures?
4. Why is it often difficult to obtain competent and meaningful user involvement in the
SDLC?
The composition of the steering committee may include the chief executive
officer, the chief financial auditor, the chief information officer, senior management
from user areas, the internal auditor, and senior management from computer
services. Typical responsibilities of the steering committee includes resolving
conflicts that arises from new system, reviewing projects and assigning priorities,
budgeting funds for the system development, reviewing the status of individual
projects under development and determining the various checkpoint throughout the
SLDC whether to continue with the project or terminate it.
6. Why is strategic system planning not technically considered to be part of the SDLC?
Technically, strategic system planning is not part of the SDLC because the SDLC
pertains to a specific application. The strategic system plan is concerned with the
allocation of such system resources as employees, software, and
telecommunication.
8. What is the purpose of project planning, and what are the various steps?
10. What are the broad classes of facts that need to be gathered in the system survey?
Data stores. Data stores are the files, database, accounts and source documents
used in the system.
Data flows. Data flows are represented by the movement of documents and reports
between data resources, processing task and users.
Controls. These include both accounting and operational controls and maybe
manual procedures or computer controls.
Transaction volumes. The analyst must obtain a measure of transaction volumes for
a specified period of time
Error rates. As system reached capacity, error rates increase to an tolerable rate.
Resource cost. Used by the current system include the cost labor, computer time,
material and direct overhead.
Bottlenecks and redundant operations. The analyst should note points where data
files come together to form a bottleneck.
12. What are the relative merits and disadvantages of a currents system surveys?
Advantages of surveying the current system are Identifying what aspect of the
old system should be kept, Forcing system analysts to fully understand the system
and Isolating the root of problem symptoms. The disadvantages of surveying the
current system are current physical tar pit, this term used to describe the tendency
on the part of the analyst to be “sucked in” and “blogged down” by task. Second is
thinking inside the box, the analyst may develop a constrained notion about the new
system should function.
13. Distinguish among data resources, data stores, and data flows.
Some of the key documents that may be reviewed in a currents system survey
are organizational charts, job description, accounting records, chart of accounts,
policy statements, description of procedures, financial statements, performance of
reports, system flowcharts, source documents, transaction listings, budgets,
forecasts and mission statements.
15. What is the purpose of a system analysis, and what type of information should be
included in the system analysis report?
The primary purpose for conducting a system analysis is to identify user needs
and specify the requirement for the new system. The requirements statement within
the report establishes an understanding between the system professionals,
management, users and other stakeholders.
16. What is the primary objective of the conceptual system design phase?
The two approaches to conceptual system design: the structured approach and
object-oriented approach. The structured approach develops new each new system
from scratch from the top down. The object-oriented build stem from the bottom up
through the assembly of reusable modules rather than create each system from
scratch.
18. How much design detail is needed in the conceptual design phase?
The designs however possess sufficient detail to demonstrate how the two
system are conceptually different in their functions.
19. What is an object, and what are its characteristics in the object-oriented approach?
Give two examples.
The auditor is the stakeholder in all financial statement and thus, has interest in
the conceptual design stage of the system. The audibility of a system depends in
part on its design characteristics. Some computer auditing techniques require
systems to be designed with special audit features that are integral to the system.
21. Who should be included in the group of independent evaluators performing the
detailed feasibility study?
The following individuals may be involved: The project manager, a member of the
internal audit staff, a user representative, and a system professionals who are not
part of the project but have a expertise in a specific area covered by the feasibility
study.
22. What makes the cost-benefit analysis more difficult for information systems than
most other investments on organization may make?
This technique is frequently used for estimating the expected financial value of
business investments. However, in this case the investment is an information
system, and the cost and benefits are more difficult to identify and quantify than
those of traditional capital projects. Although imperfect for this setting, cost-benefit
analysis is employed because of its simplicity and absence of a clearly better
alternative.
24. Distinguish between turnkey and backbone systems. Which is more flexible?
Turnkey Systems are completely finishes test systems that are ready for
implementation. Backbone Systems provide a basic structure on which to build.
Turnkey System is more flexible than Backbone system.
25. Discuss the relative merits of in-house programs versus commercially developed
software.
In house are not dependent upon an outsider vendor for update and
maintenance, these aspect are controlled locally. The In-house programs are
completely customized where the commercially developed is not.
27. Why should test data be saved after it has been used?
29. What documents not typically needed by the other stakeholders do accountants and
auditors need for the new system?