Académique Documents
Professionnel Documents
Culture Documents
Chapter 6
DEVELOPING AND IMPLEMENTING EFFECTIVE
ACCOUNTING INFORMATION SYSTEMS
True-False Questions:
1.
The first stage in the systems development life cycle is analyzing the companys current
system.
2.
The first stage in the systems development life cycle is planning the systems study itself.
3.
Most systems development life cycles consist of mutually exclusive activities, with little
overlap between the stages.
4.
Accountants do not have to worry much about systems studiesthey are rarely affected
by them.
5.
The search for more efficient ways to serve customers is an important reason why
business organizations perform systems studies.
6.
One way to help ensure a systems study uses a broad point of view is to assemble an
interdisciplinary study team.
7.
A study team should approach a systems study with a narrow point of view in order to
focus directly on the system and not be distracted by peripheral issues.
8.
The members of a systems study team should be from the same discipline or area so that
they can work together well.
9.
An important first step in the systems analysis phase of a systems study is a preliminary
investigation of the system under study.
10.
11.
When a waitress delivers food late to a customer because the kitchen is backed up, the
late food is an example of a symptom while the kitchen being backed up is the real
cause of the problem.
12.
13.
The three major types of organizational goals discussed in the chapter are (1) general
systems goals, (2) computer goals, and (3) salary goals.
TB 6.1
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
14.
15.
In the context of systems analysis, the goal of developing a flexible AIS means that the
system should be able to process a variety of transactions and produce a variety of
outputs.
16.
It is not important to satisfy top management goals when creating a new information
system because most such systems are used by operating employees, not top managers.
17.
The information needs of top managers tend to be the most detailed, and focus on short
range planning and budgeting.
18.
The information needs of operating managers are normally easier to determine than those
of top managers because their decision making tends to be better defined and narrower in
scope.
19.
The developers of new accounting information systems should not be concerned with
non-monetary figures because these are mostly irrelevant to accountants.
20.
21.
Employee behavioral problems are rarely important in systems analysis and design work
because most systems are computer-based, not human-based.
22.
Systems survey work might include gathering data on an existing information system or
observing the current system in operation.
23.
An important deliverable from the analysis portion of a systems study is the final systems
analysis report, which should be sent to the companys steering committee.
24.
When considering the design of a new system, four types of feasibility concerns are (1)
technical feasibility, (2) operational feasibility, (3) schedule feasibility, and (4) legal
feasibility.
25.
26.
27.
28.
Schedule feasibility refers to whether or not computer vendors can provide bids in a
timely manner.
TB 6.2
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
29.
Unless the human element of a systems change is considered, the best designed system
"on paper" will often be an operational failure when it is implemented.
30.
In designing an AIS, system developers should design the outputs of the system first, not
the inputs.
31.
The term cost/benefit is most closely associated with the economic feasibility of a
proposed accounting information system.
32.
For a system to be totally feasible, all feasibility areas must be considered in the
process.
33.
When developing a new AIS, it is important for designers to delay developing controls
for it so that they can retrofit controls after the new system is best understood.
34.
When developing the specifications for a new AIS, designers begin with outputsnot
inputs or processing requirements.
35.
Within the context of systems design, an example of a demand report is one that shows
anticipated demand for a new product.
36.
Within the context of systems design, an example of an exception report is one that
identifies exceptional employees, as judged by popular vote.
37.
An example of a soft-copy report is one that identifies slow-moving items where demand
is soft.
38.
39.
An advantage of prototyping is that models are usually developed without the aid of a
computer.
40.
Within the context of systems design, the make or buy decision refers to whether an
organization should purchase an existing system, or develop its own system.
41.
42.
43.
44.
45.
When comparing computer vendor proposals, the reputations of these vendors should
also be evaluated.
TB 6.3
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
46.
An alternative to developing its own AIS, an organization might consider outsourcing the
processing to an external company.
47.
48.
49.
50.
51.
Systems study work ends when the follow-up analysis shows that no further adjustments
need to be made to the newly implemented system.
52.
The implementation and initial operation phase of a systems study is also known as the
"action" phase of a systems study.
53.
54.
55.
56.
One thing that can go wrong during systems implementation is implementing a system
that has not been completely tested.
57.
58.
The slack time for a PERT activity represents the amount of time the activity can be
delayed without delaying the entire project.
59.
The critical path represents the longest path through a PERT network diagram.
60.
61.
Project management software allows users to perform what-if analysis for example,
to determine how different work schedules might lower the time to install a new
computer system.
TB 6.4
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
62.
Controls are rarely established during the implementation of a new computer system
this must wait for the first audit of the system.
63.
During systems implementation, converting computer files is only necessary if the files
are currently in manual formats.
64.
A turnkey computer system is a complete set of computer hardware and software that
allows the user to avoid technical decisions and to begin operating quickly.
65.
The terms parallel conversion and direct conversion are different terms for the same
thing.
66.
As part of the systems follow-up work, an implementation team can watch employees
perform their work activities to ascertain whether the employees are executing their
assigned job functions correctly.
67.
At the conclusion of the initial follow-up study, a project leader will prepare a report
called a post-implementation review report.
68.
69.
When using outsourcing, a company needing data processing services hires an outside
organization to handle all or part of these services.
70.
A possible advantage of outsourcing is that it frees corporate assets for other projects.
71.
72.
73.
A disadvantage of outsourcing is that a company can lose control of its IT systems and
data processing.
Multiple-Choice Questions:
74.
TB 6.5
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
75.
76.
77.
78.
Which of these acronyms is not normally associated with the systems studies?
a)
SDLC
b)
RFP
c)
PERT
d)
SOX
79.
80.
81.
TB 6.6
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
82.
The four phases of the systems development life cycle end with this phase:
a)
Analysis
b)
Design
c)
Implementation, follow-up, and maintenance
d)
Development
83.
84.
According to the chapter, which of these comes closest in meaning to the term systems
approach?
a)
Narrow point of view
b)
Broad point of view
c)
Focus on achieving those goals important to computerized systems
d)
Focus first and foremost on computerization
85.
86.
87.
88.
A waitress brings cold food to a customer, who complains. Which of these is most likely
to be the cause of the problem and not a symptom of this problem?
a)
The angry customer
b)
An irritable waitress
c)
The cold food itself
d)
The inability of the kitchen staff to keep up with many orders at once
TB 6.7
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
89.
A student fails a course at his university. Which of these is most likely to be the cause of
the problem and not a symptom of this problem?
a)
An angry student
b)
The student gets placed on probation
c)
The students mother pays an angry visit to the dean of students
d)
The student did not study for the course
90.
91.
92.
93.
One mistake that a study team can make when performing a systems analysis is to:
a)
Perform a preliminary investigation first
b)
Have employees participate in the systems study work
c)
Utilize a "systems approach" in performing the systems study
d)
Ignore the strong points of the present system
94.
95.
TB 6.8
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
96.
This type of survey instrument best allows employees to answer in their own words:
a)
Open-ended questionnaire
b)
Closed-ended questionnaire
c)
Multiple-choice questionnaire
d)
Fill-in-the-blank questionnaire
97.
98.
Which of these is not a logical procedure that is followed in the systems analysis phase of
a systems study?
a)
Define the problem(s) in the current system
b)
Identify the company's goals
c)
Perform a systems survey to acquire information about the current system
d)
Generate possible solutions to solve the company's problem(s)
e)
all of the above are systems analysis procedures
99.
Once all facts and data have been collected in the systems survey, this activity can begin:
a)
The preliminary investigation
b)
Appoint a steering committee
c)
Perform the data analysis
d)
Perform the systems implementation
100.
101.
102.
The most important factor in planning for a major change in a computer-based system is:
a)
The organization of the IT department
b)
The ability of the systems programmers to write appropriate software
c)
The selection of the most advanced computer equipment
d)
Giving the systems people a free hand in all changes
e)
The participation of top management in the planning process
TB 6.9
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
103.
104.
Which of these are the five feasibility areas that a design team should examine?
a)
Technical, legal, social, economic, schedule
b)
Economic, software, legal, hardware, schedule
c)
Organizational, hardware, operational, legal, economic
d)
Schedule, economic, operational, technical, legal
105.
106.
107.
Converting to a new computerized system will typically entail large dollar expenditures
to make the new system operative. These monetary expenditures normally are incurred
for:
a)
Transferring a company's financial data from its present storage media to
computerized storage media
b)
Testing the operations of the new system before it replaces the old system
c)
Establishing good internal controls for the new computerized system
d)
all of the above
TB 6.10
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
108.
Which of these is true when designing control procedures for a computer system?
a)
Control procedures are irrelevant
b)
Control procedures should be designed and implemented after the proposed
system is functioning properly
c)
Control procedures should be built into the system as it is designed
d)
Control procedures should be implemented regardless of their costs
109.
All of these are examples of typical benefits that a company might enjoy when switching
to a new computer system except:
a)
Reduced clerical costs
b)
Enhanced sales
c)
Better customer service
d)
Lower hardware and software costs
110.
All of these are examples of typical costs that a company will usually incur when
switching to a new computer system except the costs of:
a)
New computer hardware and software
b)
Hiring additional employees
c)
Operating the new system
d)
Site preparation
e)
Lost customers
111.
When designing a computer-based information system, the initial step in the systems
design process is to identify:
a)
The required outputs
b)
The source documents that serve as the basis for input
c)
The processing required
d)
The computers that will be used
e)
The data required for input
112.
A complete, ready-to-go system of computer hardware and software is also often called
a(n):
a)
Turnkey system
b)
Canned system
c)
Kitchen-sink system
d)
All-in-one system
113.
TB 6.11
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
114.
115.
116.
All of these are common selection criteria for choosing a final software package from a
vendor except:
a)
Evaluate the performance capabilities of each proposed system
b)
Weigh the costs and benefits of each proposed system
c)
Evaluate the maintainability of each proposed system
d)
all of these are common selection criteria for selection
117.
118.
The choice of developing its own system or acquiring a software package from an
external vendor is also called this type of decision:
a)
Point-scoring decision
b)
Make-or-buy decision
c)
Overall feasibility decision
d)
PERT decision
119.
120.
TB 6.12
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
121.
When using a point-scoring system, the winner is usually the choice with:
a)
The lowest score
b)
The highest score
c)
The median score
d)
The vendor with the most resources
122.
All of the following are things that might go wrong when implementing a new system
except:
a)
An untested system is installed anyway
b)
Complete documentation is lacking
c)
Not enough resources are allocated for subsequent maintenance
d)
all of these are common missteps in systems implementation
123.
After successfully implementing a new system, what activities should the implementation
team normally perform in their follow-up work?
a)
Evaluate the control procedures of the new system
b)
Determine if output schedules for reports are being met under the new system
c)
Observe some of the employees work performances under the new system
d)
all of the above activities should normally be performed
124.
125.
In a PERT network diagram, the amount of delay time that can occur in a non-critical
activity and still not delay the estimated completion time of a systems implementation
project is called:
a)
Slack time
b)
Noncritical time
c)
Critical time
d)
none of the above
126.
A simple diagram that shows estimated completion times versus actual completion
times for the various activities in a systems implementation project is a(n):
a)
E-R diagram
b)
PERT chart
c)
Gantt chart
d)
Data flow diagram
TB 6.13
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
127.
With the use of this, a company hires an outside organization to handle all or part of its
data processing services.
a)
Turnkey system
b)
Gantt chart
c)
Slack time
d)
Outsourcing
128.
Questions 129 139 refer to the following chart. Numbers to the right of equal signs are in weeks.
C=4
A=2
1
2
E=4
D=5
H=2
B=3
I=3
3
129.
130.
131.
G=2
F= 4
TB 6.14
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
132.
In this chart, note that two arrows point to circle 5. This means that:
a)
Activity E requires two subsequent activities
b)
Activity H requires two precedent activities
c)
Both activities C and D require activity H to be completed first
d)
none of these
133.
In PERT diagrams the shortest completion time of the entire project is equal to:
a)
The shortest path through the network
b)
The longest path through the network
c)
The easiest path through the network
d)
The most difficult path through the network
e)
The path of least resistance
134.
135.
136.
137.
138.
If the project leader now believes that C should be 6 (not 4), the critical path is now:
a) EG b) ACH c) BFI d) ABC e) none of these
139.
The information in this chart is commonly summarized in a second, bar chart called a:
a)
Gantt chart
b)
Organization chart
c)
Control chart
d)
Data flow diagram
e)
Scatter chart
TB 6.15
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
Matching Questions
For the following terms find the correct definition below and place the letter of that response in
the blank space next to the term. Each definition is used only once there are two terms that are
not used.
140.
141.
142.
143.
144.
145.
146.
147.
148.
149.
150.
151.
152.
153.
154.
155.
156.
157.
158.
159.
______
______
______
______
______
______
______
______
______
______
______
______
______
______
______
______
______
______
______
______
modular conversion
direct conversion
legal feasibility
scope creep
applications portfolio
feasibility evaluation
critical path
operational feasibility
prototype
slack time
technical feasibility
change management
parallel conversion
Gantt chart
benchmark test
economic feasibility
PERT
preliminary investigation
schedule feasibility
turnkey system
TB 6.16
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
Definitions:
A. Computer experts typically work on this phase of the feasibility evaluation because a
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
P.
Q.
R.
S.
T.
U.
V.
TB 6.17
Core Concepts of Accounting Information Systems, 13th Edition, by Simkin, Rose, and Norman
161.
162.
TB 6.18