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Homework answers / question archive / Harvard University AUDIT 111 Chapter 5-Systems Development and Program Change Activities TRUE/FALSE 1)The objective of systems planning is to link systems projects to the strategic objectives of the firm

Harvard University AUDIT 111 Chapter 5-Systems Development and Program Change Activities TRUE/FALSE 1)The objective of systems planning is to link systems projects to the strategic objectives of the firm

Business

Harvard University

AUDIT 111

Chapter 5-Systems Development and Program Change Activities

TRUE/FALSE

1)The objective of systems planning is to link systems projects to the strategic objectives of the firm.

 

                                          

 

  1. The Systems Development Life Cycle (SDLC) concept applies to specific applications and not to strategic systems planning.

 

                                          

 

  1.  An accountant’s responsibility in the SDLC is to ensure that the system applies proper accounting conventions and rules and possesses adequate control.

 

                                          

 

  1. In the conceptual design phase of the Systems Development Life Cycle (SDLC), task force members are focused on selecting the new system design.

 

                                          

 

  1. When determining the operational feasibility of a new system, the expected ease of transition from the old system to the new system should be considered.

 

                                          

 

  1. One-time costs include operating and maintenance costs.

 

                                          

 

  1. When preparing a cost-benefit analysis, design costs incurred in the systems planning, systems analysis and conceptual design phases of the Systems Development Life Cycle are relevant costs.

 

                                          

 

  1. A tangible benefit can be measured and expressed in financial terms.

 

                                          

 

  1. Instead of implementing an application in a single big-bang release, modern systems are delivered in parts continuously and quickly

 

                                          

 

  1. When the nature of the project and the needs of the user permit, most organizations will seek a pre-coded commercial software package rather than develop a system in-house.

 

                                          

 

  1. All of the steps in the Systems Development Life Cycle apply to software that is developed in-house and to commercial software.

 

                                          

 

  1. Mixing technologies from many vendors improves technical feasibility.

 

                                          

 

  1. The first step in the SDLC is to develop a systems strategy                         
  2. System maintenance is often viewed as the first phase of a new development cycle.

 

                                          

 

  1. During the detailed feasibility study of the project, the systems professional who proposed the project should be involved in performing the study.

 

                                          

 

  1. Recurring costs include: hardware maintenance, software acquisition, software maintenance, insurance, supplies, personnel costs.

                                          

 

  1. The payback method is often more useful than the net present value method for evaluating systems projects because the effective lives of information system tend to be short and shorter payback projects are often desirable.

 

                                          

 

  1. Intangible benefits are not physical, but can be measured and expressed in financial

terms.

 

                                          

 

  1. Legal feasibility identifies conflicts between the proposed system and the company’s ability to discharge its legal responsibilities

 

                                          

 

  1. Programs in their compiled state are very susceptible to the threat of unauthorized modification.

 

                                          

 

  1. Maintenance access to systems increases the risk that logic will be corrupted either by the accident or intent to defraud.

 

                                          

 

  1. Source program library controls should prevent and detect unauthorized access to application programs.

 

                                          

 

  1. The user test and acceptance procedure is the last point at which the user can determine the system’s acceptability prior to it going into service.

 

                                          

 

  1. The presence of a SPLMS effectively guarantees program integrity.

 

                                          

 

  1. Firms with an independent internal audit staff may conduct tests of the system development life cycle on an ongoing basis.

 

                                          

 

 

MULTIPLE CHOICE

 

 

  1. Which control is not associated with new systems development activities?

a.

reconciling program version numbers

b.

program testing

c.

user involvement

d.

internal audit participation

                                          

 

  1. Which test of controls will provide evidence that the system as originally implemented was free from material errors and free from fraud? Review of the documentation indicates that

a.

a cost-benefit analysis was conducted

b.

the detailed design was an appropriate solution to the user's problem

c.

tests were conducted at the individual module and total system levels prior to implementa- tion

d.

problems detected during the conversion period were corrected in the maintenance phase

                                          

 

  1. Routine maintenance activities require all of the following controls except

a.

documentation updates

b.

testing

c.

formal authorization

d.

internal audit approval

                                          

 

  1. Which statement is correct?

a.

compiled programs are very susceptible to unauthorized modification

b.

the source program library stores application programs in source code form

c.

modifications are made to programs in machine code language

d.

the source program library management system increases operating efficiency

                                          

 

  1. Which control is not a part of the source program library management system?

a.

using passwords to limit access to application programs

b.

assigning a test name to all programs undergoing maintenance

c.

combining access to the development and maintenance test libraries

d.

assigning version numbers to programs to record program modifications

                                          

 

  1. Which control ensures that production files cannot be accessed without specific permission?

a.

Database Management System

b.

Recovery Operations Function

c.

Source Program Library Management System

d.

Computer Services Function

                                          

 

  1. Program testing

a.

involves individual modules only, not the full system

b.

requires creation of meaningful test data

c.

need not be repeated once the system is implemented

d.

is primarily concerned with usability

                                          

 

  1. Which statement is not true?

a.

An audit objective for systems maintenance is to detect unauthorized access to application databases.

b.

An audit objective for systems maintenance is to ensure that applications are free from errors.

c.

An audit objective for systems maintenance is to verify that user requests for maintenance reconcile to program version numbers.

d.

An audit objective for systems maintenance is to ensure that the production libraries are protected from unauthorized access.

                                          

 

  1. When the auditor reconciles the program version numbers, which audit objective is being tested?

a.

protect applications from unauthorized changes

b.

ensure applications are free from error

c.

protect production libraries from unauthorized access

d.

ensure incompatible functions have been identified and segregated

                                          

 

  1. Which is not a level of a data flow diagram?

a.

conceptual level

b.

context level

c.

intermediate level

d.

elementary level

                                          

 

  1. Which statement is not correct? The structured design approach

a.

is a top-down approach

b.

is documented by data flow diagrams and structure diagrams

c.

assembles reusable modules rather than creating systems from scratch

d.

starts with an abstract description of the system and redefines it to produce a more detailed description of the system

                                          

 

  1. The benefits of the object-oriented approach to systems design include all of the following except

a.

this approach does not require input from accountants and auditors

b.

development time is reduced

c.

a standard module once tested does not have to be retested until changes are made

d.

system maintenance activities are simplified

                                          

 

  1. Which level of a data flow diagram is used to produce program code and database

tables?

a.

context level

b.

elementary level

c.

intermediate level

d.

prototype level

                                          

 

  1. Evaluators of the detailed feasibility study should not include

a.

the internal auditor

b.

the project manager

c.

a user representative

d.

the system designer

                                          

 

  1. A cost-benefit analysis is a part of the detailed

a.

operational feasibility study

b.

schedule feasibility study

c.

legal feasibility study

d.

economic feasibility study

                                          

 

  1. Examples of one-time costs include all of the following except

a.

hardware acquisition

b.

insurance

c.

site preparation

 

d.

programming

                                          

 

  1. Examples of recurring costs include

a.

software acquisition

b.

data conversion

c.

personnel costs

d.

systems design

                                          

 

  1. A commercial software system that is completely finished, tested, and ready for implementation is called a

a.

backbone system

b.

vendor-supported system

c.

benchmark system

d.

turnkey system

                                          

 

  1. Which of the following is not an advantage of commercial software? Commercial software

a.

can be installed faster than a custom system

b.

can be easily modified to the user’s exact specifications

c.

is significantly less expensive than a system developed in-house

d.

is less likely to have errors than an equivalent system developed in-house

                                          

 

  1. Which step is least likely to occur when choosing a commercial software package?

a.

a detailed review of the source code

b.

contact with user groups

c.

preparation of a request for proposal

d.

comparison of the results of a benchmark problem

                                          

 

  1. The output of the detailed design phase of the Systems Development Life Cycle (SDLC) is a

a.

fully documented system report

b.

systems selection report

c.

detailed system design report

d.

systems analysis report

                                          

 

  1. The detailed design report contains all of the following except

a.

input screen formats

b.

alternative conceptual designs

c.

report layouts

d.

process logic

                                          

 

  1. System documentation is designed for all of the following groups except

a.

systems designers and programmers

b.

end users

c.

accountants

d.

all of the above require systems documentation

                                          

 

  1. Which type of documentation shows the detailed relationship of input files, programs, and output files?

a.

structure diagrams

b.

overview diagram

c.

system flowchart

d.

program flowchart

                                          

 

  1. Typical contents of a run manual include all of the following except

a.

run schedule

b.

logic flowchart

c.

file requirements

d.

explanation of error messages

                                          

 

  1. Computer operators should have access to all of the following types of documentation

except

a.

a list of users who receive output

b.

a program code listing

c.

a list of all master files used in the system

d.

a list of required hardware devices

                                          

 

  1. Which task is not essential during a data conversion procedure?

a.

decomposing the system

b.

validating the database

c.

reconciliation of new and old databases

d.

backing up the original files

                                          

 

  1. When converting to a new system, which cutover method is the most conservative?

a.

cold turkey cutover

b.

phased cutover

c.

parallel operation cutover

d.

data coupling cutover

                                          

 

  1. Site preparation costs include all of the following except

a.

crane used to install equipment

b.

freight charges

c.

supplies

d.

reinforcement of the building floor

                                          

 

  1. The testing of individual program modules is a part of

a.

software acquisition costs

b.

systems design costs

c.

data conversion costs

d.

programming costs

                                          

 

  1. When implementing a new system, the costs associated with transferring data from one storage medium to another is an example of

a.

a recurring cost

b.

a data conversion cost

c.

a systems design cost

d.

a programming cost

                                          

 

  1. An example of a tangible benefit is

a.

increased customer satisfaction

b.

more current information

c.

reduced inventories

d.

faster response to competitor actions

                                          

 

  1. An example of an intangible benefit is

a.

expansion into other markets

b.

reduction in supplies and overhead

c.

more efficient operations

d.

reduced equipment maintenance

                                          

 

  1. A tangible benefit

a.

can be measured and expressed in financial terms

b.

might increase revenues

c.

might decrease costs

d.

all of the above

 

                                          

 

  1. Intangible benefits

a.

are easily measured

b.

are of relatively little importance in making information system decisions

c.

are sometimes estimated using customer satisfaction surveys

d.

when measured, do not lend themselves to manipulation

                                          

 

  1. Which technique is least likely to be used to quantify intangible benefits?

a.

opinion surveys

b.

simulation models

c.

professional judgment

d.

review of accounting transaction data

                                          

 

  1. The formal product of the systems evaluation and selection phase of the Systems Development Life Cycle is

a.

the report of systems analysis

b.

the systems selection report

c.

the detailed system design

d.

the systems plan

                                          

 

  1. One time costs include all of the following except

a.

site preparation

b.

insurance

c.

programming and testing

d.

data conversion

                                          

 

  1. Typically a systems analysis

a.

results in a formal project schedule

b.

does not include a review of the current system

c.

identifies user needs and specifies system requirements

d.

is performed by the internal auditor

                                          

 

  1. A disadvantage of surveying the current system is

a.

it constrains the generation of ideas about the new system

b.

it highlights elements of the current system that are worth preserving

c.

it pinpoints the causes of the current problems

d.

all of the above are advantages of surveying the current system

                                          

 

  1. Systems analysis involves all of the following except

a.

gathering facts

b.

surveying the current system

c.

redesigning bottleneck activities

 

d.

reviewing key documents

                                          

 

  1. The systems analysis report does not

a.

identify user needs

b.

specify requirements for the new system

c.

formally state the goals and objectives of the system

d.

specify the system processing methods

                                          

 

  1. After the systems analysis phase of the System Development Life Cycle (SDLC) is complete, the company will have a formal systems analysis report on

a.

the conceptual design of the new system

b.

an evaluation of the new system

c.

users’ needs and requirements for the new system

d.

a comparison of alternative implementation procedures for the new system

                                          

 

  1. The accountant’s role in systems analysis includes all of the following except

a.

specify audit trail requirements

b.

prepare data gathering questionnaires

c.

suggest inclusion of advanced audit features

d.

ensure mandated procedures are part of the design

                                          

 

  1. The role of the steering committee includes

a.

designing the system outputs

b.

resolving conflicts that arise from a new system

c.

selecting the programming techniques to be used

d.

approving the accounting procedures to be implemented

                                          

 

  1. Project planning includes all of the following except

a.

specifying system objectives

b.

preparing a formal project proposal

c.

selecting hardware vendors

d.

producing a project schedule

                                          

 

  1. Aspects of project feasibility include all of the following except

a.

technical feasibility

b.

economic feasibility

c.

logistic feasibility

d.

schedule feasibility

                                          

 

47.          Which of the following is not a tool of systems analysts?

a.

observation

b.

task participation

c.

audit reports

d.

personal interviews

                                          

 

  1. When developing the conceptual design of a system,

a.

all similarities and differences between competing systems are highlighted

b.

structure diagrams are commonly used

c.

the format for input screens and source documents is decided

d.

inputs, processes, and outputs that distinguish one alternative from another are identified

                                          

 

  1. The role of the accountant/internal auditor in the conceptual design phase of the Systems Development Life Cycle includes all of the following except

a.

the accountant is responsible for designing the physical system

b.

the accountant is responsible to ensure that audit trails are preserved

c.

the internal auditor is responsible to confirm that embedded audit modules are included in the conceptual design

d.

the accountant is responsible to make sure that the accounting conventions that apply to the module are considered by the system designers

                                          

 

  1. Recurring costs include all of the following except

a.

data conversion

b.

software maintenance

c.

insurance

d.

supplies

                                          

 

  1. Strategic systems planning is important because the plan

a.

provides authorization control for the Systems Development Life Cycle

b.

will eliminate any crisis component in systems development

c.

provides a static goal to be attained within a five-year period

d.

all of the above

                                          

 

  1. Project feasibility includes all of the following except

a.

technical feasibility

b.

conceptual feasibility

c.

operational feasibility

d.

schedule feasibility

                                          

 

 

 

SHORT ANSWER

 

  1. Contrast the source program library (SPL) management system to the database management system (DBMS).

 

  1. Describe two methods used to control the source program library.

 

 

 

 

  1. New system development activity controls must focus on the authorization, develop- ment, and implementation of new systems and its maintenance. Discuss at least five control activities that are found in an effective system development life cycle.

 

 

 

 

  1. List three advantages and one disadvantage of commercial software.

 

 

  1. Describe a risk associated with the phased cutover procedure for data conversion.

 

  1. Why is it important that the systems professionals who design a project not perform the detailed feasibility study of the project?

 

 

 

 

  1. List at least three one-time costs and three recurring costs in system development.

 

 

 

 

 

  1.                                                   benefits can be measured and expressed in financial terms, while                                        benefits cannot be easily measured and/or quantified.

 

 

  1. What is a systems selection report?

 

 

 

 

  1. Why is the payback method often more useful than the net present value method for evaluating systems projects?

 

 

 

 

  1. Describe a test of controls that would provide evidence that only authorized program maintenance is occurring.

 

 

  1. What are the audit’s objectives relating to systems development?

 

.

 

 

 

  1. What are program version numbers and how are the used?

 

 

 

 

 

  1. Explain why accountants are interested in the legal feasibility of a new systems

project.

 

 

 

 

  1. Explain an advantage of surveying the current system when preparing a systems analysis for a new systems project.

 

.

 

 

 

  1. What are two purposes of the systems project proposal?

 

 

 

 

  1. List two ways that a systems project can contribute to the strategic objectives of the

firm.

 

 

 

 

  1. List four types of facts that should be gathered during an analysis of a system.

 

 

 

 

  1. Distinguish between escapable and inescapable costs. Give an example.

 

 

 

 

 

  1. Why is cost-benefit analysis more difficult for information systems than for many other types of investments organizations make?

 

 

 

 

 

 

 

ESSAY

 

 

 

 

 

  1. Outline the six controllable activities that relate to new systems development

 

Systems Authorization Activities: All systems should be properly authorized to ensure their economic justification and feasibility. This requires a formal environment in which users submit requests to systems professionals in written form.

 

 

 

 

  1. Explain the five stages of the systems development life cycle?

 

 

 

 

  1. Define the feasibility measures that should be considered during project analysis and give an example of each.

 

 

 

 

  1. Explain the role of accountants in the conceptual design stage.

 

 

 

 

  1. Explain why the Systems Development Life Cycle is of interest to accountants. What is the accountant’s role in the Systems Development Life Cycle?

 

 

 

  1. What are three problems that account for most system failures?

 

 

 

 

  1. Classify each of the following as either a one-time or recurring costs: training personnel

initial programming and testing system design-one

hardware costs

software maintenance costs site preparation

rent for facilities

data conversion from old system to new system insurance costs

installation of original equipment hardware upgrades

 

 

 

 

  1. Discuss the advantages and disadvantages of the three methods of converting to a new system: cold turkey cutover, phased cutover, and parallel operation cutover.

 

 

 

 

 

  1. What is the purpose of the auditor's review of SDLC documentation?

 

 

  1. Explain how application version numbers can be used as a audit toll for assessing program change controls.

 

 

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