The majority of the cost of a system is incurred in the new systems development phase of the life cycle.. The Systems Development Life Cycle SDLC concept applies to specific applications
Trang 1Chapter 13—Managing the Systems Development Life Cycle
TRUE/FALSE
1 The majority of the cost of a system is incurred in the new systems development phase of the life cycle
ANS: F
2 According to the text, a stakeholder is an end user of a system
ANS: F
3 The objective of systems planning is to link systems projects to the strategic objectives of the firm ANS: T
4 The Systems Development Life Cycle (SDLC) concept applies to specific applications and not to strategic systems planning
ANS: F
5 An accountant’s responsibility in the SDLC is to ensure that the system applies proper accounting conventions and rules and possesses adequate control
ANS: T
6 In the conceptual design phase of the Systems Development Life Cycle (SDLC), task force members are focused on selecting the new system design
ANS: F
7 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
ANS: T
8 One-time costs include operating and maintenance costs
ANS: F
9 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 ANS: F
10 A tangible benefit can be measured and expressed in financial terms
ANS: T
11 Instead of implementing an application in a single “big-bang” release, modern systems are delivered in parts continuously and quickly
Trang 2ANS: T
12 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 systems in-house
ANS: T
13 All of the steps in the Systems Development Life Cycle apply to software that is developed in-house and to commercial software
ANS: F
14 Mixing technologies from many vendors improves technical feasibility
ANS: F
15 The first step in the SDLC is to develop a systems strategy
ANS: T
16 System maintenance is often viewed as the first phase of a new development cycle
ANS: T
17 Project initiation is the process by which systems proposals are assessed for consistency with the strategic systems plan and evaluated in terms of their feasibility and cost-benefit characteristics ANS: T
18 When the nature of the project and the needs of the user permit, most organizations will create the system in-house rather than rely on a commercial package
ANS: F
19 Existing (maintained) applications are the prototypes for their new versions
ANS: T
20 Because of the robustness of modern technology, businesses today see infrequent changes in their IT systems and much longer system life spans
ANS: F
MULTIPLE CHOICE
1 When studying the detailed feasibility of a new project
a prototyping does not affect the schedule feasibility analysis
b the need for user training will influence the schedule feasibility analysis
c protection from fraud and errors will influence the schedule feasibility analysis
d a cost-benefit review will affect the schedule feasibility analysis
ANS: B
Trang 32 Protection from inadvertent disclosures of confidential information is part of the detailed
a operational feasibility study
b schedule feasibility study
c legal feasibility study
d economic feasibility study
ANS: C
3 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
ANS: D
4 Examples of one-time costs include all of the following except
a hardware acquisition
b insurance
c site preparation
d programming
ANS: B
5 Examples of recurring costs include
a software acquisition
b data conversion
c personnel costs
d systems design
ANS: C
6 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
ANS: C
7 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
ANS: D
8 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
Trang 4ANS: B
9 An example of a tangible benefit is
a increased customer satisfaction
b more current information
c reduced inventories
d faster response to competitor actions
ANS: C
10 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
ANS: C
11 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
ANS: D
12 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
ANS: C
13 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
ANS: D
14 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
ANS: B
15 One time costs include all of the following except
a site preparation
b insurance
c programming and testing
d data conversion
Trang 5ANS: B
16 Recurring costs include all of the following except
a data conversion
b software maintenance
c insurance
d supplies
ANS: A
17 All of the following are reasons why new systems fail except
a the user is not involved in the development of the system
b system requirements are not clearly specified
c systems analysts rely on prototyping models
d system development techniques are ineffective
ANS: C
18 The systems steering committee is responsible for all of the following except
a assigning priorities
b determining whether and when to terminate systems projects
c analyzing the technical feasibility of the project
d budgeting funds for systems development
ANS: C
19 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
ANS: A
20 Project feasibility includes all of the following except
a technical feasibility
b conceptual feasibility
c operational feasibility
d schedule feasibility
ANS: B
21 The degree of compatibility between the firm’s existing procedures and personnel skills and the requirements of the new system is called
a technical feasibility
b operational feasibility
c schedule feasibility
d legal feasibility
ANS: B
22 The ability of a system to protect individual privacy and confidentiality is an example of
a schedule feasibility
b operational feasibility
c legal feasibility
Trang 6d economic feasibility
ANS: C
23 The systems project proposal
a provides management with a basis for deciding whether or not to proceed with the project
b supplies an input to the project planning activity
c links the objectives of the proposed system to the system’s scheduling requirements
d prioritizes the proposal in relation to other system proposals
ANS: A
24 Which step is not used to evaluate a systems proposal? An analysis of the project’s
a feasibility factors
b ability to eliminate nonessential activities and costs
c ability to provide a competitive advantage to the firm
d use of Computer Aided Software Engineering (CASE) tools in developing the system
proposal
ANS: D
25 Reasons that a new systems implementation may be unsuccessful include all of the following except
a organizational restructuring required by the new system results in displaced workers
b end users do not understand the strategic merits of the new system
c employees are not trained to use the system
d system development team members include representatives from end-user departments
ANS: D
26 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
ANS: C
27 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
ANS: A
28 Systems analysis involves all of the following except
a gathering facts
b surveying the current system
c redesigning bottleneck activities
d reviewing key documents
ANS: C
29 The systems analysis report does not
a identify user needs
b specify requirements for the new system
Trang 7c formally state the goals and objectives of the system
d specify the system processing methods
ANS: D
30 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
ANS: C
31 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
ANS: B
32 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
ANS: B
33 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
ANS: C
34 Aspects of project feasibility include all of the following except
a technical feasibility
b economic feasibility
c logistic feasibility
d schedule feasibility
ANS: C
35 Which of the following is not a tool of systems analysts?
a observation
b task participation
c audit reports
d personal interviews
ANS: C
36 When developing the conceptual design of a system,
a all similarities and differences between competing systems are highlighted
Trang 8b 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
ANS: D
37 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
ANS: A
SHORT ANSWER
1 Why is it important that the systems professionals who design a project not perform the detailed feasibility study of the project?
ANS:
Objectivity is essential to the fair assessment of each project design To ensure objectivity, an
independent systems professional should perform the study
2 List at least three one-time costs and three recurring costs in system development
ANS:
One time costs include: hardware acquisition, site preparation, software acquisition, system design, programming and testing, data conversion, training
Recurring costs include: hardware maintenance, software maintenance, insurance, supplies, personnel costs
3 benefits can be measured and expressed in financial terms, while
benefits cannot be easily measured and/or quantified
ANS:
Tangible, intangible
4 What is a systems selection report?
ANS:
A systems selection report is a formal document that consists of a revised feasibility study, a
cost-benefit analysis, and a list and explanation of intangible benefits for each alternative design The steering committee uses this report to select a system
5 Why is the payback method often more useful than the net present value method for evaluating
systems projects?
ANS:
Because of brief product life cycles and rapid advances in technology, the effective lives of
information system tends to be short Shorter payback projects are often desirable
Trang 96 Contrast reactive and proactive management styles.
ANS:
Reactive management responds to problems only when they reach a crisis state and can no longer be ignored In this situation, problem resolution is generally suboptimal Proactive management is alert for early signs of problems and actively looks for ways to improve the organization’s systems This allows adequate time for planning and implementing solutions
7 Explain why accountants are interested in the legal feasibility of a new systems project
ANS:
Legal feasibility identifies conflicts between the proposed system and the company’s ability to
discharge its legal responsibilities Accountants are often tasked with the legal requirements associated with developing the internal control system and securing information from inappropriate disclosure
8 Explain an advantage of surveying the current system when preparing a systems analysis for a new systems project
ANS:
An analysis of the current system:
will identify what aspects of the current system should be retained
will facilitate the conversion from the old to the new system
may uncover causes of reported problems
9 What are two purposes of the systems project proposal?
ANS:
First, it summarizes the findings of the study conducted to this point into a general recommendation for a new or modified system This enables management to evaluate the perceived problem along with the proposed system as a feasible solution Second, the proposal outlines the linkage between the objectives of the proposed system and the business objectives of the firm It shows that the proposed new system complements the strategic direction of the firm
10 List two ways that a systems project can contribute to the strategic objectives of the firm
ANS:
A new system can improve the operational performance by eliminating nonessential activities and costs, provide a method of differentiating the product or service from the competitors, and provide information that will help improve management decision-making
11 List four types of facts that should be gathered during an analysis of a system
ANS:
data sources; information users; data stores; processes; data flows; controls; transaction volumes; error rates; resource costs; bottlenecks; and redundant operations
12 What is the Internal Business Process Perspective?
ANS:
Metrics based on this perspective allow the manager to know how well their business is running, and whether its products and services conform to customer requirements
13 What is the Learning and Growth Perspective?
Trang 10ANS:
Learning and growth constitute the essential foundation for success of any organization This
perspective includes employee training and corporate cultural attitudes related to both individual and corporate self-improvement
14 When a company is doing financially well, why is the Customer Perspective measure important? ANS:
These are leading indicators: if customers are not satisfied, they will eventually find other suppliers that will meet their needs Poor performance from this perspective predicts of future decline, even though the current financial picture may look good The Customer Perspective includes objective measurements such as customer retention rate, as well as more subjective criteria such as market research and customer satisfaction surveys
15 Distinguish between escapable and inescapable costs Give an example
ANS:
Escapable costs are directly related to the system, and they cease to exist when the system ceases to exist An example would be an annual software support fee for purchased software If the system ceases to exist, the support for the software will no longer be necessary Inescapable costs, on the other hand, represent costs which will not be eliminated if the system is scrapped An example would be an overhead charge for office space in a building which is owned by the company If the system ceases to exist, these costs will be allocated to the remaining departments
16 Why is cost-benefit analysis more difficult for information systems than for many other types of investments organizations make?
ANS:
The benefits of information systems are oftentimes very difficult to assess Many times the benefits are intangible, such as improved decision making capabilities Also, maintenance costs may be difficult to predict Most other investments that organizations make, i.e purchase of a new piece of equipment, tend to have more tangible and estimable costs and benefits
17 What does assessing user feedback involve?
ANS:
1 recognizing the problem
2 defining the problem
3 specifying system objectives
4 determining project feasibility
5 preparing a formal project proposal
ESSAY
1 Explain the five stages of the systems development life cycle?
ANS:
Systems Strategy The first step in the SDLC is to develop a systems strategy, which requires an
understanding the strategic business needs of the organization This may be derived from the
organization’s mission statement, an analysis of competitive pressures on the firm, and the nature of current and anticipated market conditions These needs reflect the organizations current position relative to where it needs to be long term to maintain strategic advantage