Accounting Information Systems, 13e (Romney/Steinbart)
Chapter 22 Systems Design, Implementation, and Operation
22.1 Discuss the conceptual systems design process and the activities in this phase.
1) In which phase of the SDLC does developing a general framework for implementing user requirements occur?
A) conceptual systems design
B) implementation and conversion
C) operations and maintenance
D) physical design
Answer: A
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic
2) The ________ is responsible for evaluating the design alternatives and selecting the one that best meets the organization's needs.
A) design team
B) implementation committee
C) steering committee
D) systems analysts
Answer: C
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
3) Which of the following lists represent the sequence of elements in developing the conceptual design specifications?
A) input, data storage, processing procedures and operations, and output
B) input, output, data storage, and processing procedures and operations
C) output, data storage, input, and processing procedures and operations
D) processing procedures and operations, input, data storage, and output
Answer: C
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic
4) Which element of design specification will help the project team find an efficient way to collect data for preparing sales reports?
A) data collection
B) input
C) output
D) processing procedures
Answer: B
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic
5) One of the purposes of the ________ is to guide physical systems design activities.
A) conceptual systems design report
B) physical systems design report
C) program design
D) systems analysis report
Answer: A
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
6) Deciding how often a certain report should be provided to users is part of which conceptual design specification element?
A) data storage
B) input
C) output
D) processing procedures and operations
Answer: C
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
7) Which of the following is not a reason for preparing the conceptual systems design report?
A) It can be used to guide physical systems design activities.
B) It communicates how management and user information needs will be met.
C) It discusses the design alternatives that were not selected for the project.
D) It helps the steering committee assess system feasibility.
Answer: C
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
8) Which consideration below is not considered important to output design?
A) format
B) location
C) medium
D) source
Answer: D
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
9) How can accountants help in the systems development life cycle (SDLC) process?
Answer: Accountants must first understand the development process, and then realize that they can make a valuable contribution to the development process in several ways. As users, accountants can specify their needs and help explain such needs to the development team. As members of the development team, they can provide valuable input throughout the design and development process. As auditors, they can perform attest functions with a greater working knowledge and enhanced skill sets. Accountants should keep the project on track by evaluating and measuring benefits, monitoring costs, and helping to maintain the timetable.
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
10) What factors does a steering committee consider when evaluating different system designs?
Answer: How well does the design meet organizational and systems objectives? How well does the design meet users' needs? How economically feasible is the design in terms of costs versus benefit? What are the advantages and disadvantages of the design? Do the advantages outweigh the disadvantages?
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic
11) What are the purposes of a conceptual systems design report?
Answer: The purposes of this report are to a) guide physical systems design activities, b) communicate how management and user information needs will be met, and c) help the steering committee assess system feasibility.
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
12) Describe the conceptual systems design phase and identify the elements of conceptual design specifications.
Answer: The conceptual systems design phase involves the development of the general framework for implementing user requirements and solving problems identified in the analysis phase. Conceptual design elements include the following elements: Output specifications to meet users' information needs. Data storage specifications based on reports that need to be produced, the manner in which data are stored (sequential, random, etc.), the type of database to use, and appropriate field sizes. Input specification after output is identified so that the "when, where, and how" of data input are appropriate for the types of output needed. Processing procedures and operations specifications are determined after the sequencing and processes for input and data storage are known.
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic
13) Which of the below standards should not be used to evaluate design alternatives in the conceptual systems design stage of the SDLC?
A) how well a system meets organizational objectives
B) how well a system meets user needs
C) the economic feasibility of each alternative
D) the amount of time it required to formulate each alternative
Answer: D
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
14) The project committee for ALDI corporation is attempting to evaluate design alternatives proposed for a new, organization-wide accounting information system. However, there is a great deal of debate regarding whether source documents, turnaround documents, or source data automation should be utilized in the new system. Which design consideration is most appropriately associated with these alternatives?
A) communication channels
B) data storage structure
C) file organization and access
D) input medium
Answer: D
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
15) The project committee for ALDI corporation is attempting to evaluate design alternatives proposed for a new, organization-wide accounting information system. However, there is a great deal of debate regarding whether the system should interface via telephone, internet, cable, or satellite. Which design consideration is most appropriately associated with these alternatives?
A) communication channels
B) data storage structure
C) file organization and access
D) input medium
Answer: A
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
16) The project committee for ALDI corporation is attempting to evaluate design alternatives proposed for a new, organization-wide accounting information system. However, there is a great deal of debate regarding whether the system should be standardized on using tapes, disks, hard drives, or paper. Which design consideration is most appropriately associated with these alternatives?
A) communication channels
B) data storage structure
C) file organization and access
D) input medium
Answer: B
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
17) The project committee for ALDI corporation is attempting to evaluate design alternatives proposed for a new, organization-wide accounting information system. However, there is a great deal of debate regarding whether accessing data access should be random, sequential, or indexed. Which design consideration is most appropriately associated with these alternatives?
A) communication channels
B) data storage structure
C) file organization and access
D) input medium
Answer: C
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking
18) The project committee for ALDI corporation just finished evaluating the design alternatives for a new, organization-wide accounting information system. and has selected a design. Now, the project committee needs to create conceptual design specifications for which of the following elements below?
A) output
B) data storage
C) processing and operations
D) all of the above
Answer: D
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic
22.2 Discuss the physical systems design process and the activities in this phase.
1) Identify the report below that does not have a pre-specified content and format design.
A) demand reports
B) scheduled reports
C) special-purpose analysis reports
D) triggered exception reports
Answer: C
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
2) It is important that ________ for data storage purposes.
A) all data is in compatible format
B) there is easy access to the system
C) a printout of the data dictionary is available
D) copies of necessary reports are available
Answer: A
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
3) Physical input design considerations include
A) which transactions to enter.
B) layout of source documents.
C) types of data input and optimal input methods.
D) cost of collecting and storing data.
Answer: C
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
4) Program design
A) spans all five stages of the system development life cycle.
B) includes writing computer code.
C) includes debugging logic errors.
D) is described by all the above.
Answer: D
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
5) Which of the following statements below is correct about modules of computer code created during program design?
A) Modules interact with each other directly and also through the control module.
B) Modules interact with each other directly.
C) Modules interact with only the control module.
D) Modules primarily, but not always, interact with the control module.
Answer: C
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
6) Which of the following statements is true?
A) Structured programming divides programs into well-defined segments to reduce complexity.
B) Structured programming is used to debug logic errors in programs.
C) Structured programming is accomplished by using a flowchart to guide design.
D) Structured programming pieces together standard code strings into a completed program.
Answer: A
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
7) Identify the question that is not an important consideration in procedures and controls design.
A) Are customer data stored in alphabetical order in a master file?
B) Are payments made only to legitimate vendors?
C) Are data processed and stored accurately?
D) Can the system be modified without affecting system availability?
Answer: A
Objective: Learning Objective 2
Difficulty: Difficult
AACSB: Analytic
8) Which of the following control considerations will help ensure that all cash disbursements are made only to legitimate vendors?
A) security
B) accuracy
C) authorization
D) validity
Answer: D
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
9) Which of the following controls design considerations will help ensure that all customer inquiries are answered in real-time?
A) security
B) authorization
C) accuracy
D) audit trail
Answer: D
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
10) At what point in the systems development life cycle does the company determine how the conceptual AIS design is to be implemented?
A) the conceptual design phase
B) the implementation and conversion phase
C) the physical design phase
D) the systems analysis phase
Answer: C
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
11) What of the below is the most time-consuming activity in the physical design stage of the systems development life cycle (SDLC)?
A) controls design
B) input design
C) output design
D) program design
Answer: D
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
12) Which of the following is a consideration during file and database design?
A) form size
B) format
C) medium
D) organization
Answer: C
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
13) The first step in program design is to
A) determine user needs.
B) develop a plan.
C) hire program users.
D) write program instructions.
Answer: A
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
14) Flowcharts, record layouts, and decision tables are all often part of
A) determining user needs.
B) documenting the program.
C) testing the program.
D) training program users.
Answer: B
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
15) ________ is a process used to uncover and eliminate program errors.
A) Black box testing
B) Debugging
C) Desk checking
D) White box testing
Answer: B
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
16) What is used as the basis for management to make a "go/no go" decision regarding whether to proceed from the physical design phase to the implementation and conversion phase of the systems development life cycle?
A) conceptual system design report
B) physical systems design report
C) systems design report
D) implementation planning design report
Answer: B
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
17) Subdividing program code into small, well-defined modules is
A) called debugging.
B) known as structured programming.
C) part of program maintenance.
D) done during testing.
Answer: B
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
18) Yasin, a professional in information technology services, received an e-mail from Adil in the Sales Department. The e-mail read: "Yasin, I need you to run that inventory report you prepared for me last month again. Please send it to me by e-mail. Thank you, Adil." What type of report is Adil asking Yasin to provide?
A) scheduled report
B) special-purpose analysis report
C) triggered exception report
D) demand report
Answer: D
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
19) Yasin, a professional in information technology services, sent an e-mail to Mauqwa in the Purchasing department. The e-mail read "Mauqwa, the system just generated a stock-out report. I just wanted to give you a heads up. I'm sending it right over. Best regards, Yasin" What type of report is Yasin providing to Mauqwa?
A) scheduled report
B) special-purpose analysis report
C) triggered exception report
D) demand report
Answer: C
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
20) Yasin, a professional in information technology services, received an e-mail from Sabri in the Sales department. The e-mail read: "Yasin, I need you to do something for me. Query sales data for the second quarter and pull out all of the invoices that include iPhones selling with a discount. I need a count and the total amount of the discount. Thanks, Sabri." What type of report is Sabri asking Yasin to prepare?
A) scheduled report
B) special-purpose analysis report
C) triggered exception report
D) demand report
Answer: B
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
21) Ghassan in Marketing received an e-mail from Asif at regional headquarters. "Ghassan, I just reviewed the annual sales report for your district. You blew your sales goal away again, you top gun!" What type of report did Asif use?
A) scheduled report
B) special-purpose analysis report
C) triggered exception report
D) demand report
Answer: A
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
22) Describe at least four considerations during controls design.
Answer: Controls design ensures the effectiveness, efficiency, and accuracy of the AIS. The important concerns to be addressed are: validity of transactions — authorization of input, storage, and output activities — accuracy of input and processing activities — security access to system — numerical control pre-numbering and accounting of all documents — audit trail — tracing of transactions from source documents to final output and vice versa — availability of the system when needed — maintainability so the system can be modified without affecting availability or security — integrity
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
23) What output design considerations should be analyzed as part of the physical system design phase?
Answer: Two things must be considered regarding system output. First, who will use the output? Why do users need this type of output, and what decisions will be made based on such output? Second, the medium of the output must be addressed. What medium should be used? Should the output be on paper, computer screen, stored as a voice response file, placed on diskette, microfilm, or some possible combinations of these mediums? These are two important considerations that can either "make or break" a system in terms of its successful use. Other considerations are: What format (table, graph, etc.)? Should preprinted forms be used? Where should the output be sent? Who should have access to the output? How often should the output be produced? Lengthy output should be preceded by an executive summary and a table of contents.
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
24) Describe structured programming.
Answer: Structured programming refers to programs that are subdivided into small, well-defined modules with the goal of reducing complexity and enhancing reliability and modifiability. Each module should interact with a control module rather than with each other. Proper structured programming dictates that each module should have only one entry and exit point to facilitate testing and modification.
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
25) What is the objective of output design? What are the output design considerations? What are the various categories of outputs?
Answer: Output design: The objective is to determine the nature, format, content, and timing of printed reports, documents, and screen displays.
Design considerations: Use — who will use, why is it needed, what is needed for use. Medium — paper, screen, diskette. Format — tables, graphs, narratives. Preprinted — e.g., purchase orders, checks. Location — where sent. Access — by whom and to what. Detail — summary, table of contents, headings. Timeliness — how often.
Categories of output are: Scheduled reports are prespecified and formatted and prepared regularly. Special-purpose analyses are not prespecified or formatted, but are prepared when management requests data to evaluate an issue. Triggered exception reports are prespecified and formatted and prepared in event of abnormal conditions. Demand reports are prespecified and formatted and prepared when requested.
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
26) Write one question that should be asked about each of the controls design considerations.
Answer: There are several controls design considerations to be addressed in this phase of the SDLC. Validity, authorization, accuracy, access, numerical control, and providing an audit trail are the major items, which must be taken into account in physical design. Validity would address a question such as, "Are all system interactions valid?" Authorization could be examined by asking, "Are input, processing, storage, and output activities authorized by the appropriate managers?" Accuracy can be analyzed by asking, "Is input verified to ensure accuracy and what controls are in place to ensure that data passed between processing activities is not lost?" When dealing with access issues, the analyst should ask if there is adequate control over accessing data, and ask the important question, "How is a hacker denied access to a data file?" Asking the question, "Are documents pre-numbered to prevent errors or intentional abuse?" can provide insight about numerical controls. Finally, to provide appropriate audit trails, the analyst should ask the question, "Can transaction data be traced from source documents to final output, and vice versa?" It is imperative that controls design be properly implemented in this phase of the SDLC to ensure the success of launching the system and its ongoing use. Also, availability and integrity.
Objective: Learning Objective 2
Difficulty: Difficult
AACSB: Reflective Thinking
27) Describe the eight basic steps in program design.
Answer: Generally speaking, developers use an eight-step method to develop and test software programs. As part of the systems implementation phase of the SDLC, it is important that these steps faithfully are followed by the development team. 1) The team should consult with users and write an agreement about software requirements as a way to determine user needs. 2) Next, a development plan should be created and documented. 3) The overall approach and major processing tasks should be identified on a high level before proceeding to levels of greater detail. At that point the activity of writing program instructions can begin. 4) After program code has been written, the next step is to test the program. This can be achieved in part through debugging and desk checking, along with other types of testing. 5) The next thing to be done is to document the program, since this will explain how the program works and assist analysts in correcting and resolving errors. 6) Training program users is the beginning of the end of the test phase. Program documentation developed in step five will be used at this time. 7) The seventh step is to install and use the system. At this point the program can be used and program maintenance can take place as needed. 8) Use and modify the system. Revise existing programs (called program maintenance).
Objective: Learning Objective 2
Difficulty: Difficult
AACSB: Analytic
28) Identify the element below that is not an objective of the output design phase of the physical systems design stage of the SDLC.
A) determining the nature of reports
B) determining the timing of reports
C) determining the content of reports
D) determining the cost of reports
Answer: D
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
29) Identify a control commonly used by organizations during the output design phase of the physical systems design stage of developing a new system to avoid expensive time delays later in the SDLC process.
A) requiring management to test the system before proceeding
B) requiring programmers to alert the project team when they are exceeding their allocated time budgets
C) requiring the development team to take time-off so that they do not become fatigued
D) requiring users to sign a document stating the output form and content are acceptable
Answer: D
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Analytic
30) The project development committee for Photomat Incorporated is discussing output design alternatives for a new, organization-wide accounting information system. There is a heated debate among the team regarding which departments should be given the quarterly sales report. Mark prefers that only management and accounting receive the report, while Jan prefers that management, accounting, and the sales departments receive the report. What output design consideration is the team debating?
A) Use
B) Medium
C) Format
D) Location
Answer: A
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Reflective Thinking
31) The project development committee for Photomat Incorporated is discussing output design alternatives for a new, organization-wide accounting information system. There is a heated debate among the team regarding whether the quarterly sales report be printed on paper, be viewable only on-screen, or be distributed as an e-mail. Mark prefers the report be printed on paper, while Jan prefers the report be distributed via e-mail to save trees. What output design consideration is the team debating?
A) Use
B) Medium
C) Format
D) Location
Answer: B
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Reflective Thinking
32) The project development committee for Photomat Incorporated is discussing output design alternatives for a new, organization-wide accounting information system. There is disagreement among the team regarding whether the quarterly sales numbers be disclosed in a narrative, displayed as a table, or appear in a bar chart. What output design consideration is the team discussing?
A) Use
B) Medium
C) Format
D) Location
Answer: C
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Reflective Thinking
33) The project development committee for Photomat Incorporated is discussing output design alternatives for a new, organization-wide accounting information system. The project development committee has decided that all reports will be printed on paper. However, there is disagreement regarding where the reports should be made available. John wants the sales reports to be printed and stored in the accounting department for greatest security. Monica wants the sales reports to be printed in every department for full disclosure. What output design consideration are John and Monica discussing?
A) Use
B) Medium
C) Format
D) Location
Answer: D
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Reflective Thinking
34) True or False: Although most systems are moving away from using paper documents, form design is still an important consideration in system development.
Answer: TRUE
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
35) True or False: It is more efficient to enter data on paper, then enter the data into the system compared to requiring users to enter data directly into the system without using a paper source document.
Answer: FALSE
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Analytic
36) Approximately what portion of software development costs should be allocated to testing, debugging, and rewriting software?
A) None. It is important to put controls in place so that development occurs without errors that require correcting.
B) between 5% and 15%
C) between 20% and 30%
D) at least 35%, but no more than 50%
Answer: C
Objective: Learning Objective 2
Difficulty: Moderate
AACSB: Reflective Thinking
37) True or False: If developers took the time to find and correct every program flaw, they would risk not getting the system completed on time.
Answer: TRUE
Objective: Learning Objective 2
Difficulty: Easy
AACSB: Reflective Thinking
22.3 Discuss the systems implementation and conversion process and the activities in this phase.
1) ________ is the process of installing hardware and software and getting the AIS up and running.
A) Conceptual design
B) Physical design
C) Systems analysis
D) Systems implementation
Answer: D
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
2) Effective AIS training involves
A) instruction on new hardware and software.
B) orientation to new policies and operations.
C) planning and scheduling so it occurs before system testing and conversion.
D) All of the above are correct.
Answer: D
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
3) Step-by-step reviews of procedures or program logic early in the system design that focus on inputs, files, outputs, and data flows are called
A) acceptance tests.
B) operating tests.
C) processing of test transactions.
D) walk-throughs.
Answer: D
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
4) The ________ is responsible for identifying such risk factors in an implementation plan.
A) implementation team
B) steering committee
C) systems analysis team
D) systems development team
Answer: A
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
5) Within the implementation planning and conversion phase of the systems development life cycle, analysts must ________ before they can ________.
A) complete documentation; test software programs
B) install and test software; test software programs
C) test software programs; test the system
D) test the system; select and train personnel
Answer: C
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
6) Several types of documentation must be prepared for a new system. The type of documentation that includes the files and databases accessed and file retention requirements is called
A) development documentation.
B) operations documentation.
C) reference documentation.
D) user documentation.
Answer: B
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
7) ________ is a system test that determines whether a program is operating as designed.
A) An acceptance test
B) A debugging test
C) A test data processing
D) A walk-through
Answer: C
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
8) A(n) ________ system test uses copies of real transaction and file records.
A) acceptance test
B) debugging test
C) test data processing
D) walk-through
Answer: A
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
9) In a ________, the old and the new systems are operated simultaneously for a period of time.
A) direct conversion
B) parallel conversion
C) phase-in conversion
D) pilot conversion
Answer: B
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
10) Implementing a new system at a branch location before company-wide adoption is called
A) direct conversion.
B) parallel conversion.
C) phase-in conversion.
D) pilot conversion.
Answer: D
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
11) Which of the following activities is not part of data conversion?
A) changing data content
B) moving file servers
C) changing file formats
D) moving files to a new storage medium
Answer: B
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
12) What type of conversion terminates the old system as soon as the new system is ready?
A) direct conversion
B) parallel conversion
C) phase-in conversion
D) pilot conversion
Answer: A
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
13) Which of the following describes a phase-in conversion?
A) Both the old and new AIS are operated simultaneously.
B) Elements of the old AIS are replaced gradually with elements of the new AIS.
C) The new AIS is introduced into a segment, rather than the whole organization.
D) The old AIS is terminated as the new AIS is introduced.
Answer: B
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
14) Which of the following is the final step in the data conversion process?
A) data conversion
B) testing the system
C) documentation of conversion activities
D) monitoring of the system after data conversion
Answer: C
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
15) Which of the following is not one of the ways data may need to be modified during data conversion?
A) resolve data inconsistencies
B) validate new files
C) identify files to be converted
D) remove unnecessary fields from data files
Answer: D
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
16) Walk-throughs are system tests that involve
A) managers observing the operation of the system by "walking through" the IT department.
B) processing hypothetical data that are designed to identify errors in the system.
C) processing copies of real transactions in order to determine whether or not the system meets requirements.
D) a thorough review of the procedures and program logic of the system.
Answer: D
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
17) Acceptance tests involve
A) managers observing the operation of the system by "walking through" the IT department.
B) processing hypothetical data that are designed to identify errors in the system.
C) processing copies of real transactions in order to determine whether or not the system meets requirements.
D) a thorough review of the procedures and program logic of the system.
Answer: C
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
18) Processing test data involves
A) managers observing the operation of the system by "walking through" the IT department.
B) processing hypothetical data that are designed to identify errors in the system.
C) processing copies of real transactions in order to determine whether or not the system meets requirements.
D) a thorough review of the procedures and program logic of the system.
Answer: B
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
19) Which of the following is not one of the types of documentation that should be prepared for a new system?
A) management
B) operations
C) user
D) development
Answer: A
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
20) Which of the following is the most costly and least risky method of converting from one system to another?
A) direct
B) parallel
C) pilot
D) phase-in
Answer: B
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
21) Which of the following is the least costly and most risky method of converting from one system to another?
A) direct
B) parallel
C) pilot
D) phase-in
Answer: A
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
22) What is systems implementation? How do you plan for it?
Answer: Systems implementation is the process of installing hardware and software and getting the AIS in place and in use. Systems planning consists of: Implementation tasks and person(s) responsible for tasks. Setting expected completion dates. Cost estimates and variances. Identify risk factors that decrease likelihood of successful implementation. Strategies for coping with risk factors.
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
23) Describe the different types of documentation that should be prepared for a new system.
Answer: Development documentation includes system description; copies of output, input and file and database layouts; program flowcharts; test results; and user acceptance forms. Operations documentation includes operating schedules; files and databases accessed; and equipment, security and file retention requirements. User documentation includes procedures manuals and training materials.
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
24) Describe the different methods of testing a system.
Answer: Walkthroughs, which involve systematic reviews of procedures or program logic at different phases during the SDLC. In the early stages of the design process, the focus is inputs, outputs, and files. In the later stages, the focus is on program logic and structure. Processing test transactions to determine whether a program operates as designed. Different types of hypothetical transactions are processed to see if the controls catch various types of errors. Acceptance tests, which use real transactions and file records. Users develop the acceptance criteria and make the final acceptance or rejection decision.
Objective: Learning Objective 3
Difficulty: Easy
AACSB: Analytic
25) Describe the approaches to system conversion.
Answer: Direct conversion is used when the old system is of no value or is not comparable to the new system. This type of conversion carries a high risk of failure. Parallel conversion protects the company from error, but it is costly and stressful to process transactions twice. Phase-in conversion results in gradual changes over time that also allows resources to be acquired over time. However, creating temporary interfaces is costly and gradual changes take time and come at greater expense. Pilot conversion implements the system in just one part of the organization that allows problems to be corrected before the system is completely adopted. However, the costs of interfaces and running both systems are a disadvantage.
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
26) Identify the item below that is not generally part of an implementation plan.
A) implementation tasks
B) expected completion dates
C) cost estimates
D) budgeted savings
Answer: D
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
27) Which of the following is not generally changed when a company's accounting information system is changed?
A) employee compensation
B) the organization's structure
C) employee headcount
D) All of the above are generally changed.
Answer: A
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
28) Which of the following control design considerations is concerned with whether data processing is complete, accurate, timely, and authorized?
A) integrity
B) security
C) validity
D) audit trail
Answer: A
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
29) Ideally, employees should receive training on a new system
A) as soon as possible.
B) right after the physical design.
C) during implementation planning.
D) just before system testing and conversion.
Answer: D
Objective: Learning Objective 3
Difficulty: Moderate
AACSB: Analytic
22.4 Discuss the systems operation and maintenance process and the activities in this phase.
1) Changing tax rates in a software program would be accomplished in the ________ phase of the systems development life cycle.
A) maintenance
B) operations
C) program design
D) implementation
Answer: A
Objective: Learning Objective 4
Difficulty: Easy
AACSB: Analytic
2) Which factor is not investigated during the post-implementation review?
A) accuracy
B) benefits
C) completion
D) costs
Answer: C
Objective: Learning Objective 4
Difficulty: Easy
AACSB: Analytic
3) Which of the following is the final activity in the systems development life cycle?
A) monitoring of the system
B) ongoing maintenance activities
C) preparation of the post-implementation review report
D) user acceptance of the post-implementation review report
Answer: D
Objective: Learning Objective 4
Difficulty: Easy
AACSB: Analytic
4) An analyst who asks the question, "Does the system produce actual and complete data?" is investigating what post implementation factor?
A) accuracy
B) compatibility
C) goals and objectives
D) reliability
Answer: A
Objective: Learning Objective 4
Difficulty: Moderate
AACSB: Analytic
5) Performing revisions to existing program code is an example of
A) debugging.
B) structured programming.
C) program maintenance.
D) walk through.
Answer: C
Objective: Learning Objective 4
Difficulty: Easy
AACSB: Analytic
6) Describe the post-implementation review activity.
Answer: A post-implementation review ensures that the new AIS meets planned objectives. Any problems uncovered during the review are brought to the attention of the management and the necessary adjustments are made. When review is complete, prepare a report. The acceptance of the post-implementation review report by users concludes the systems development process. Control of the AIS now passes on to the data processing department.
Objective: Learning Objective 4
Difficulty: Moderate
AACSB: Analytic
7) Over the entire life of a typical system, approximately ________ of the work takes place during development and ________ of the work takes place on software modifications and updates.
A) 30%; 70%
B) 40%; 60%
C) 50%; 50%
D) 60%; 40%
Answer: A
Objective: Learning Objective 4
Difficulty: Moderate
AACSB: Analytic
8) Post implementation review is conducted to
A) determine whether a new system meets its planned objectives.
B) determine how well the project team performed in developing the new system.
C) prioritize future modifications to the system.
D) provide external auditors assurance that a new system has been placed into service.
Answer: A
Objective: Learning Objective 4
Difficulty: Moderate
AACSB: Analytic
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