University of North Carolina, Greensboro

ACC 638

CHAPTER 5

SYSTEM DEVELOPMENT AND PROGRAM CHANGE ACTIVITIES REVIEW QUESTIONS

1)Distinguish between systems professionals, end users, and stakeholders.

2. What is the role of the accountant in the SDLC? Why might accountants be called on for input into the development of a nonaccounting information system?

3. Based upon what you have read in this chapter, what might be some of the problems that would account for system failures?

4. Since information systems often involve advanced technologies that are beyond the knowledge level of typical users, should users play an active role in the SDLC? If so, how should they be involved?

5.     Who should sit on the systems steering committee? What are its typical responsibilities of the steering committee?

6. What is strategic systems planning, and why should it be done?

7. What is the purpose of project planning, and what are the various steps?

8. What is the object­oriented design (OOD) approach?

9. What are the broad classes of facts that need to be gathered in the systems survey?

10. What are the primary fact­gathering techniques?

11. What are the relative merits and disadvantages of a current systems survey?

12. Distinguish among data sources, data stores, and data flows.

13. What are some of the key documents that may be reviewed in a current systems survey?

14. What is the purpose of a systems analysis, and what type of information should be included in the systems analysis report?

15. What is the primary objective of the conceptual systems design phase?

16. What are two approaches to conceptual systems design?

17. How much design detail is needed in the conceptual design phase?

18. What is an object? Provide a business example.

19. What is the internal auditor’s primary role in the conceptual design of the system?

20. What is operational feasibility and what problems must management address to achieve it?

21. What makes the cost­benefit analysis more difficult for information systems than for most other investments an organization may make?

22. Distinguish between turnkey and backbone systems. Which is more flexible?

23. Discuss the relative merits of in­house development versus commercially obtained software.

24. Why is modular programming preferable to free coding?

25. Why should test data be saved after it has been used?

26. Explain the importance of documentation by the system’s programmers.

27. What documents not typically needed by other stakeholders do accountants and auditors need for the new system?

DISCUSSION QUESTIONS

1. Comment on the following statement: “The maintenance stage of the SDLC involves making trivial changes to accommodate changes in user needs.”

2. Discuss how rushing the system’s requirements stage may delay or even result in the failure of a systems development process. Conversely, discuss how spending too long in this stage may result in “analysis paralysis.”

3. Is a good strategic plan detail oriented?

4. Distinguish between a problem and a symptom. Give an example. Are these usually noticed by upper­, middle­, or lower­level managers?

5. What purposes does the systems project proposal serve? How are these evaluated and prioritized? Is the prioritizing process objective or subjective?

6. Most firms underestimate the cost and time requirements of the SDLC by as much as 50 percent. Why do you think this occurs? In what stages do you think the underestimates are most dramatic?

7. A lack of support by top management has led to the downfall of many new systems projects during the implementation phase. Why do you think management support is so important?

8. Many new systems projects grossly underestimate transaction volumes simply because they do not take into account how the new, improved system can actually increase demand. Explain how this can happen, and give an example.

9. Compare and contrast the structured design approach and the object­oriented approach. Which do you believe is most beneficial? Why?

10. Intangible benefits are usually extremely difficult to quantify accurately. Some designers argue that if you understate them, then conservative estimates are produced. Any excess benefits will be greatly welcomed but not required for the new system to be a success. What are the dangers of this viewpoint?

11. If a firm decides early on to go with a special­purpose system, such as SAP, based on the recommendations of the external consulting firm, should the SDLC be bypassed?

12. During a test data procedure, why should the developers bother testing with “bad” data?

13. If the system is behind schedule and if each program module is tested and no problems are found, is it necessary to test all modules in conjunction with one another? Why or why not?

14. Run manuals for computer operators are similar in theory to the checklists that airplane pilots use for takeoffs and landings. Explain why these are important.

15. Who conducts the post­implementation review? When should it be conducted? If an outside consulting firm were hired to design and implement the new system, or a canned software package were purchased, would a post­implementation review still be useful?

16. Discuss the importance of involving accountants in the detailed design and implementation phases. What tasks should they perform?

17. Discuss the independence issue when audit firms also provide consulting input into the development and selection of new systems.

18. Discuss three benefits associated with modular programming.