Test bank of accounting information systems by hall ch14

Chapter 14—Construct, Deliver, and Maintain Systems Projects TRUE/FALSE The detailed design phase of the Systems Development Life Cycle is a linear process with each of five steps occurring once and in its proper sequence ANS: F In a Computer Aided Software Engineering (CASE) environment, the most important use of a data flow diagram is to present a graphic display of the system ANS: F During maintenance of a system developed using Computer Aided Software Engineering (CASE) tools, changes to the system are made directly through the data flow diagram ANS: T The Computer Aided Software Engineering (CASE) coding model transforms the structure diagram into computer code ANS: T If system development is conducted properly, most system maintenance costs can be eliminated ANS: F The context level data flow diagram is a physical input to the lower CASE models that automatically produce program code ANS: F The design and programming of modern systems follows one of two basic approaches: the structured approach and the object-oriented approach ANS: T The concept of reusability is central to the structured approach to systems design ANS: F In the object-oriented approach to systems design, a vendor is an example of an attribute ANS: F 10 In the object-oriented approach to systems design, an instance is a logical grouping of individual objects which share the same attributes and operations ANS: F 11 In the object-oriented approach to systems design, when an operation is performed on an object, an attribute will always be changed ANS: F 12 In the object-oriented approach to systems design, inheritance means that each object instance inherits the attributes and operations of the class to which it belongs ANS: T 13 In the object-oriented approach to systems design, it is possible for an object class to inherit attributes and operations of another object class ANS: T 14 The entity relationship diagram is used to represent object-oriented designs ANS: T 15 Office automation is more complex than accounting packages ANS: F 16 In-house developed systems are less reliable than commercial software ANS: T 17 Output of the Management Reporting System may vary considerably among companies ANS: T 18 Output reporting includes both paper and electronic reports ANS: T 19 Information as to which databases are required for a new system can be obtained from the entity relationship diagram ANS: T 20 A point-of-sale terminal is an example of electronic data input from source documents ANS: F 21 Correctly designed, processing modules are tightly coupled and have strong cohesion ANS: F 22 A system walkthrough occurs after the system is implemented ANS: F 23 The detailed design report is the “blueprint” which guides programmers and database administrators in constructing the physical system ANS: T 24 When a program module is tested, both good and bad data are included with the test transactions ANS: T 25 Instruction for the filling out of paper input forms should always be printed on a separate instruction sheet ANS: F 26 Program modules with weak cohesion are more complex and difficult to maintain ANS: T 27 If individual modules are thoroughly tested, it is not necessary to test the whole system ANS: F MULTIPLE CHOICE Which statement is not true? a prototypes not include internal control features b a prototype is an inexpensive, simplified model of a system c a throwaway prototype is discarded after the requirements are established d systems designers always discard prototypes and not develop them into finished systems ANS: D Which statement is not true? Computer Aided Software Engineering (CASE) technology a is commercially available software b reduces the productivity but increases the quality of the work of systems professionals c expedites the System Development Life Cycle d consists of upper and lower tools ANS: B The central repository of the Computer Aided Software Engineering (CASE) system contains a the program code b user prototype screens c data flow diagrams d all of the above ANS: D Which is not a level of a data flow diagram? a conceptual level b context level c intermediate level d elementary level ANS: A 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 ANS: B In a Computer Aided Software Engineering (CASE) environment, a structure diagram a presents an overview model of the primary transactions processed b graphically depicts the iceberg effect c presents a model of the program code that constitutes the physical system d is prepared by the systems analyst ANS: C An advantage of the Computer Aided Software Engineering (CASE) model tool, which transforms the structure diagram into machine language, is a it facilitates the auditors review of the system b it ensures that firm will use a specific CASE tool and vendor c it forces all system changes to be made through the data flow diagrams d it reduces the analysis required in designing the system ANS: C When maintaining a system that was developed using Computer Aided Software Engineering (CASE) tools, a the programmer must thoroughly review the program code b changes should be made directly to the structure diagram c significantly less time is required compared to maintenance activities for a system developed without using Computer Aided Software Engineering (CASE) tools d the need for testing the modified application is eliminated ANS: C Which of the following is an advantage of the Computer Aided Software Engineering (CASE) approach? a the ability to easily revise the model during the development stage b the requirement that all program code and documentation be regenerated for each module c the cost of software engineering programs d user involvement is restricted to final stages of development ANS: A 10 Which of the following is a disadvantage of the Computer Aided Software Engineering (CASE) approach? a source code produced by CASE tools is less efficient than code written by a skilled programmer b alternative designs cannot be reviewed prior to implementation c system users are reluctant to become involved with the CASE approach d maintenance costs are increased ANS: A 11 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 ANS: C 12 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 ANS: A 13 In the object-oriented systems design approach, the employee pay rate is an example of a an object b an attribute c an operation d a class ANS: B 14 Ms Andrews is a customer of the Edsell Company In the object-oriented design approach a Ms Andrews is an instance in the object class accounts receivable b the amount Ms Andrews owes the Edsell Company is an operation c determining the amount past due is an attribute d the object class accounts receivable inherits all the attributes of Ms Andrews ANS: A 15 In the object-oriented systems design approach, a objects possess two characteristics–attributes and instances b an instance is a logical grouping of individual objects c inheritance means that each object instance inherits the attributes and operations of the class to which it belongs d operations performed on objects always change attributes ANS: C 16 Which statement is not correct? In the object-oriented design approach a a single change to an attribute or operation in one object class is automatically changed for all the object instances and subclasses that inherit the attribute b each module can inherit from other modules the attributes and operations it requires c the entity relationship diagram is used to create a program which can be used in other systems d the control module must be recreated for each program ANS: D 17 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 ANS: D 18 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 ANS: D 19 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 ANS: B 20 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 ANS: A 21 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 ANS: C 22 The detailed design report contains all of the following except a input screen formats b alternative conceptual designs c report layouts d process logic ANS: B 23 When each element of information supports the user’s decision or task, the output is said to possess a completeness b summarization c conciseness d relevance ANS: D 24 There is often a conflict between the attributes of a timeliness and conciseness b accuracy and timeliness c relevance and summarization d completeness and exceptions orientation ANS: B 25 A report of accounts that are past due has many information attributes The most important attribute is a summarization b timeliness c conciseness d exception orientation ANS: D 26 When hardcopy forms are used as the source for electronic data input, a a paper audit trail is maintained b economies of scale in data collection are avoided c input errors are reduced d a point-of-sale terminal is required ANS: A 27 The most important design element for a hardcopy form that is used for electronic data input is that a the form is a standard size b the source document and the input screen are identical c instructions use active voice d sufficient copies of the form are prepared ANS: B 28 Which is not true of direct data input forms? a errors caused by transcription are reduced b calculations are automatically performed on intelligent forms c many data entry errors are detected and corrected immediately d workers who use direct data input forms must be highly trained and skilled ANS: D 29 Which statement is not true? a loosely coupled modules are independent of other modules b cohesive modules perform a single, well-defined task c maintenance of a module with weak cohesion is simple d an error made in a tightly coupled module will affect other modules ANS: C 30 Translating the system modules into pseudocode a occurs in the implementation phase of the Systems Development Life Cycle b expresses the detailed logic of the module in programming language c discourages end users from becoming actively involved in designing the system d permits individuals with few technical skills to understand the logic of the module ANS: D 31 Which statement is not true? A systems design walkthrough a is conducted by a quality assurance group b occurs just after system implementation c simulates the operation of the system in order to uncover errors and omissions d reduces costs by reducing the amount of reprogramming ANS: B 32 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 ANS: D 33 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 ANS: C 34 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 ANS: B 35 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 ANS: B 36 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 ANS: A 37 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 ANS: C 38 What is not true about data modeling? a b c d Relationships are the degree of association between two entities Attributes are data that describe the characteristics or properties of entities Entities are resources, events, or agents involved in the business Modeling is the task of formalizing the data requirements of the business process as a physical model ANS: D SHORT ANSWER Using Computer Aided Software Engineering (CASE) tools, the structure diagram can be transformed into machine code Describe a disadvantage associated with this procedure ANS: Auditors need to review program code, and machine code is more difficult to review than source code Also, this approach usually commits the company to a particular CASE tool and vendor while source code is accepted by most CASE tools Using Computer Aided Software Engineering (CASE) tools, the structure diagram can be transformed into machine code Describe an advantage associated with this procedure ANS: Programmers are forced to make all changes through the data flow diagrams The CASE tool will then modify the structure diagram and rewrite the machine code automatically This ensures that the systems documentation always agrees with the computer code What is prototyping? Why is it used in systems development? ANS: Prototyping is a technique for providing users with a preliminary working version of the new system that users can test This leads to better understanding of user needs and system requirements When used in the early stages of the SDLC, prototyping is an effective tool for establishing user requirements A bottom-up method to design a new system by assembling reusable modules is called ANS: object-oriented design Contrast the structured and object-oriented approaches to conceptual systems design Which is more common? ANS: The structured approach develops each new system from scratch from the top down Object-oriented design builds systems from the bottom up through the assembly of reusable modules rather than creating each system from scratch The structured approach dominates modern system design while the object-oriented approach is still an emerging concept What is meant by “object-oriented design?” What does it mean for systems design? ANS: Object-oriented design refers to a “building block” approach to system design which develops systems from reusable standard components, called objects This approach avoids starting from scratch for each new system This saves time and expense for development, maintenance, and testing of systems An example of an object is inventory Each object possesses two characteristics: attributes (part number, description, quantity on hand, ) and operations (reorder, replace, review quantity, ) List three advantages and one disadvantage of commercial software ANS: Advantages include very quick implementation time, relatively inexpensive software, and reliable, tested software Disadvantages include not being able to customize the system and difficulty in modifying the software What is the purpose of the Request for Proposal (RFP)? ANS: The purpose of the RFP is to obtain proposals on supplying commercial software packages from various vendors Each prospective vendor is sent an RFP explaining the nature of the problem, the objectives of the system, and the deadline for proposal submission The RFP includes a format for responses to facilitate a comparison of the proposals from different vendors Explain how a benchmark problem is used to measure the performance of two different commercial software packages ANS: Each prospective vendor is given the same data and task to perform (usually important transactions or tasks performed by key components of the proposed system) The results of the benchmark problem are compared for speed, accuracy, and efficiency 10 Contrast the structured and object-oriented approaches to conceptual systems design Which is more common? ANS: The structured approach develops each new system from scratch from the top down Object-oriented design builds systems from the bottom up through the assembly of reusable modules rather than creating each system from scratch The structured approach dominates modern system design while the object-oriented approach is still an emerging concept 11 List three characteristics that should be considered when designing a hardcopy input form ANS: handling, storage, number of copies, form size 12 List two techniques of forms design that encourage efficient and effective data collection ANS: zones and embedded instructions 13 What is the importance of the base case? ANS: A base case is test data that documents how the system performed at a point in time, and it provides a reference point for analyzing the effects of future system changes The base case also eases the burden of recreating test data 14 Describe a risk associated with the phased cutover procedure for data conversion ANS: Incompatibilities may exist between the new subsystems and the yet-to-be replaced old subsystems 15 List the attributes of output views ANS: relevance, summarization, exception orientation, timeliness, accuracy, completeness, conciseness 16 What are embedded instructions? Why they matter? ANS: Embedded instructions are placed directly on the form in the zone to which they pertain When contained in the form, they cannot be lost; when in the relevant zone there is less confusion 17 What are the two methods of electronic input? How they differ? ANS: The two basic types of electronic input are input from source documents and direct input The former involves the collection of data on paper that is then transcribed The latter involves direct capture of data in electronic form There is no physical record of the input 18 Describe the Cold Turkey (or Big Bang) approach to system cutover ANS: Under the cold turkey cutover approach (also called the “Big Bang” approach), the firm switches to the new system and simultaneously terminates the old system When implementing simple systems, this is often the easiest and least costly approach With more complex systems, it is the riskiest 19 Discuss the advantage of the parallel operation cutover approach ANS: Parallel operation cutover involves running the old system and the new system simultaneously for a period of time The advantage of parallel cutover is the reduction in risk By running two systems, the user can reconcile outputs to identify errors and debug errors before running the new system solo 20 What is the objective of a post-implementation review? ANS: The objective post-implementation review is to measure the success of the system and of the process after the dust has settled ESSAY Describe at least four advantages and two disadvantages of the Computer Aided Software Engineering (CASE) approach ANS: Advantages of the CASE approach include: reduced system complexity increased flexibility in making revisions to the system model creation, comparison, and review of alternative system designs quicker development process prototyping promotes user involvement reusable program code and documentation reduced maintenance costs Disadvantages of the CASE approach include: cost of the CASE tools time and cost involved with developing CASE expertise CASE products are incompatible with one another inefficient source code generated by CASE tools encourages skilled programmers to modify the code which results in discrepancies between the data flow diagram and the program code CASE tools develop systems without the intermediate step of writing human readable source code This can pose some concerns for accountants What are they? ANS: The absence of human readable source code has implications for accountants, auditors, and management The first is one of control Source code has traditionally been part of system documentation Auditors often design test procedures based on the source code Without it, testing is hampered In addition, the absence of source code may tie the firm to the CASE tools and vendor, limiting management’s choice Discuss the appropriate steps to take when selecting a commercial software package ANS: When selecting a commercial software package, the first step is to prepare a needs analysis, as detailed as the user’s technical background permits The second step is to send out a request for proposal, explaining to the vendor the nature of the problem, the objectives of the system, and the deadline for proposal submission The third step is to identify and capture facts about each vendor’s system These facts come from vendor presentations (including a technical demonstration), comparing the results of a benchmark problem, obtaining information about vendor support, and contacting user groups The final step is to evaluate the findings and make a selection A weighted factor matrix is used to analyze the qualitative variables, and the results are reported as a performance/cost index The Studebaker Company is evaluating two proposals for a commercial software package Three relevant factors were identified and weighted Then the evaluation team assigned raw scores from to to each factor for each vendor Proposal One will cost $70,000 and Proposal Two will cost $65,000 Weight Proposal One Proposal Two Vendor support 30 Ease of use 30 Range of capabilities 40 Determine a composite score and a performance/cost index for both proposals Which proposal is the more economically feasible choice? ANS: The composite score is 470 for Proposal One and 390 for Proposal Two The performance/cost index is 6.7 for Proposal One and 6.0 for Proposal Two Based on this analysis, Proposal One is the more economically feasible proposal Discuss the advantages and disadvantages of the three methods of converting to a new system: cold turkey cutover, phased cutover, and parallel operation cutover ANS: Cold turkey–This is the fastest, quickest and least expensive cutover method It is also the most risky If the system does not function properly, there is no backup system to rely on Phased cutover–The phased cutover avoids the risk of total system failure because the conversion occurs one module at a time The disadvantage of this method is the potential incompatibilities between new modules that have been implemented and old modules that have not yet been phased out Parallel operation cutover–This is the most time consuming and costly of the three methods, but it also provides the greatest security The old system is not terminated until the new system is tested for accuracy What issues must be considered in designing hardcopy documents? ANS: The issues to be considered in designing hardcopy documents relate to the physical operations of the business Handling: designers must take into account moisture, manipulation, temperature, etc Storage: where, why, environment, time Number of copies: how many are needed, where will they be stored, etc Forms distribution sheets can help determine the number of copies needed Form size: should be standard unless special circumstances are involved What is the role of test data? What is a base case? ANS: Test data is hypothetical data with known results The test data is run through the system to verify the processing occurs correctly Test data should test all aspects of the new system including error capture When a thorough set of test data is developed, it is saved to document system performance at the time of testing This is the base case It can therefore be compared to results of test data after system modification Correctly designed modules possess two attributes Name and explain each ANS: Coupling measures the degree of interaction or exchange of data between modules A loosely coupled module is independent of the others Modules with a great deal of interaction are tightly coupled Cohesion refers to the number of tasks a module performs Strong cohesion means that each module performs a single, well-defined task  ... true? Computer Aided Software Engineering (CASE) technology a is commercially available software b reduces the productivity but increases the quality of the work of systems professionals c expedites... c the cost of software engineering programs d user involvement is restricted to final stages of development ANS: A 10 Which of the following is a disadvantage of the Computer Aided Software Engineering... results The test data is run through the system to verify the processing occurs correctly Test data should test all aspects of the new system including error capture When a thorough set of test data