Flashcards in IT Development and Implementation Deck (41):
Describe the composition of the information technology steering committee.
Members of the committee are selected from functional areas across the organization, including the IT department; the committee's principal duty is to approve and prioritize systems proposals for development.
Define "lead systems analyst".
The manager of the programming team: Usually responsible for all direct contact with the end user; Often responsible for developing the overall programming logic and functionality. Oversight.
Define "application programmers".
The team of programmers who, under direction of the lead analyst are responsible for writing and testing the program.
Define "end user".
In relation to systems development, the employees who will use the program to accomplish their tasks. Responsible for identifying the problem to be addressed and approving the proposed solution to the problem.
Describe the planning and feasibility study step of the systems development lifecycle (SDCLC) process.
Stage 1 of the systems development lifecycle (SDLC) process. When an application proposal is submitted for consideration, it is evaluated from three respects: Technical, Economic, and Operational feasibility.
Describe the analysis step of the systems development lifecycle (SDCLC) process.
Stage 2 of the systems development lifecycle (SDLC) process. During this phase the systems analysts work with end users to understand the business process and document the requirements of the system; the collaboration of IT personnel and end users to define the system is known as joint application development (JAD).
Describe the design step of the systems development lifecycle (SDCLC) process
Stage 3 of the systems development lifecycle (SDLC) process. In the design phase, the technical specifications of the system are established; the design specification has two primary components: Technical architecture specification, creation of a systems model.
Describe the development step of the systems development lifecycle (SDCLC) process.
Stage 4 of the systems development lifecycle (SDLC) process. During this phase, programmers use the systems design specifications to develop the program and data files.
Describe the testing step of the systems development lifecycle (SDCLC) process.
Stage 5 of the systems development lifecycle (SDLC) process. The system is evaluated to determine whether it meets the specifications identified in the requirements definition.
Describe the implementation step of the systems development lifecycle (SDCLC) process.
Stage 6 of the systems development lifecycle (SDLC) process. Before the new system is moved into production, existing data must be often be converted to the new system format and users must be trained on the new system; implementation of the new system may occur in one of four ways.
Describe the parallel implementation method for new systems.
Implementation of a new systems where the new system and the old system are run concurrently until it is clear that the new system is working properly.
Describe the "cold turkey" (also called the "plunge" or "big bang") implementation method for new systems
Implementation of a new system where the old system is dropped and the new system put in place all at once.
Describe the phased implementation method for new systems.
Implementation of a new system where the system is divided into modules that are brought online one or two at a time.
Describe the pilot implementation method for new systems.
Implementation of a new system similar to phased implementation, except rather than dividing the system into modules, the users are divided into smaller groups and are trained on the new system one group at a time.
Describe the maintenance step of the systems development lifecycle (SDCLC) process.
Stage 7 of the systems development lifecycle (SDLC) process. Monitoring the system to ensure that it is working properly and updating the programs and/or procedures to reflect changing needs and requirements.
Define "source program library management system (SPLMS)."
Its functions include storing, retrieving, and deleting programs, and, documenting by whom, when, where, and how programs are changed.
Define "source program library (SPL)."
The lLibrary of source code computer programs. Securing these programs, and separately these from live programs, is critical to the internal control system.
What is system documentation.
Overviews the program and data files, processing logic and interactions with other programs and systems; often includes narrative descriptions, flowcharts and data flow diagrams.
What is program documentation.
A detailed analysis of the input data, logic, and output of software. Includes program flowcharts, source code listings, and record layouts.
What is operator documentation (also called a "run manual")?
In large computer systems, operator documentation provides information necessary to execute the program including the required equipment, data files and computer supplies, execution commands, error messages, verification procedures and expected output. It is used by computer operators.
What is user documentation?
These documents the system in language that is understandable by the end user. It tells users how and when to submit data and request reports, and the procedures for verifying the accuracy of the data and correcting errors. Increasingly scares these days.
List six reasons why organizations document their accounting systems.
1. Documentation is required by law,
2. To facilitate building and evaluating complex systems,
3. To facilitate training,
4. To improve system survival and sustainability, 5. To enable system audits (e.g., trails),
6. to enable process re-engineering.
What are three important goals of input controls?
Validity, completeness, accuracy.
How does closed loop verification improve data input?
This helps ensure that a valid and correct entry has been made. For example, after a customer's account code is entered, the system looks up and displays additional information about the selected customer. For example, the system might display the customer's name and address.
Define "hash total."
Totals of a field, usually an account code field, for which the total has no logical meaning, such as a total of customer account numbers in a batch of invoices.
How does a sequence check improve data input?
Verifies that all items in a numerical sequence (check numbers, invoice numbers, etc.) are present. It is a common control for assessing record completeness.
What purpose do check digit tests serve in accounting systems?
Ensures that validity of a number. Created by applying an arithmetic algorithm to the digits of a number, for example, a customer's account number. The algorithm yields a single digit that is appended to the end of the code.
How does a reasonableness check (also called a logic test) improve data input?
Checks to see that data in two or more fields is consistent. For example, a Rate of Pay value of "$3,500" and a Pay Period value of "Hourly" may both be valid values for the fields when the fields are viewed independently. However, the combination (an hourly pay rate of $3,500) is not valid.
Define "automated data capture."
Use of automated equipment, such as bar code scanners, to reduce the amount of manual data entry . Reducing human involvement reduces the number of errors in the system.
How do preprinted forms and preformatted screens improve data input?
They reduce the likelihood of data entry errors by organizing input data in a logical manner. When the position and alignment of data fields on an entry screens matches the organization of the fields on a source document, data entry is faster and more accurate.
Define "default values."
Pre-supplied data values for a field when that value can be reasonably predicted. For example, when entering sales data, the sales order date is usually the current date;. Fields using default values generate fewer errors than other fields.
Why are input controls more important than processing and output controls?
Garbage in, garbage out (GIGO), if bad data enters the systems nothing good will come out of it.
What are processing controls?
Controls to ensure that master file updates are completed accurately and completely and to detect unauthorized transactions entered into the system and maintain processing integrity.
What purpose do run-to-run controls serve?
These counts to monitor the number of units in a batch as it moves from one programmed procedure (run) to another. Totals of processed transactions are reconciled to batch totals - a difference indicates an error.
What is an electronic audit trail?
Transactions are written to a transaction log as they are processed. The transaction logs are an electronic audit trail.
Define "hardware controls."
Controls built into the computer equipment to ensure that data is transmitted and processed accurately.
Define "parity check (parity bit)."
An example of a check digit. A 0 or 1 included in a byte of information which makes the sum of bits either odd or even. (ISBN or USP numbers)
What is boundary protection in an accounting system?
When multiple programs and/or users are running simultaneously and sharing the same resource (usually the primary memory of a CPU), boundary protection protects program instructions and data from one program from being overwritten by program instructions and/or data from another program.
Define "diagnostic routines."
Program utilities that check the internal operations of hardware components.
What purpose do output controls serve?
These controls ensure that computer reports are accurate and distributed as authorized.