BIONG, RISALYN L.

BSA – 5A

CHAPTER 5 MARCH 14, 2020

1. CONTRAST THE SOURCE PROGRAM LIBRARY (SPL) MANAGEMENT

SYSTEM TO THE DATABASE MANAGEMENT SYSTEM (DBMS).

- SPL MANAGES PROGRAM FILES, REQUIRES SPECIFIC PLANNING AND

CONTROL TECHNIQUES TO ENSURE PROGRAM INTEGRITY, AND HAS
PASSWORD CONTROL.
- DBMS MANAGES DATA FILES, MUST BE PROPERLY DEPLOYED, PLANNED
CONTROL, AND IS SIMILAR TO SPL IN PASSWORD CONTROL.

2. LIST THREE METHODS USED TO CONTROL THE SOURCE PROGRAM

LIBRARY.

- PASSWORDS
- SEPARATION OF DEVELOPMENT PROGRAMS FROM MAINTENANCE
PROGRAMS
- PROGRAM MANAGEMENT REPORTS

3. NEW SYSTEM DEVELOPMENT ACTIVITY CONTROLS MUST FOCUS ON THE

AUTHORIZATION, DEVELOPMENT, AND IMPLEMENTATION OF NEW
SYSTEMS AND ITS MAINTENANCE. DISCUSS AT LEAST FIVE CONTROL
ACTIVITIES THAT ARE FOUND IN AN EFFECTIVE SYSTEM DEVELOPMENT
LIFE CYCLE.

- SYSTEM AUTHORIZATION ACTIVITIES ASSURE THAT ALL SYSTEMS ARE

PROPERLY AUTHORIZED TO ENSURE THEIR ECONOMIC JUSTIFICATION
AND FEASIBILITY.
- USER SPECIFICATION ACTIVITIES SHOULD NOT BE STIFLED BY
TECHNICAL ISSUES. USERS CAN PROVIDE WRITTEN DESCRIPTION OF
THE LOGICAL NEEDS THAT MUST BE SATISFIED BY THE SYSTEM.
- TECHNICAL DESIGN ACTIVITIES MUST LEAD TO SPECIFICATIONS THAT
MEET USER NEEDS. DOCUMENTATION IS BOTH A CONTROL AND
EVIDENCE OF CONTROL.
- INTERNAL AUDIT INVOLVEMENT SHOULD OCCUR THROUGHOUT THE
PROCESS TO ENSURE THAT SYSTEM WILL SERVE USER NEEDS.
- PROGRAM TESTING IS TO VERIFY THAT DATA IS PROCESSED AS
INTENDED.
4. LIST THREE ADVANTAGES AND ONE DISADVANTAGE OF COMMERCIAL
SOFTWARE.

- ADVANTAGES: REVENUE PROVISION, AVAILABILITY OF FULL FEATURES,

AND EASY TO IMPLEMENT
- DISADVANTAGES: REQUIRES ANNUAL FEE

5. DESCRIBE A RISK ASSOCIATED WITH THE PHASED CUTOVER

PROCEDURE FOR DATA CONVERSION.

- INCOMPATIBILITIES MAY EXIST BETWEEN THE NEW SUBSYSTEMS AND

THE YET-TO-BE OLD SUBSYSTEMS.

6. WHY IS IT IMPORTANT THAT THE SYSTEMS PROFESSIONALS WHO

DESIGN A PROJECT NOT PERFORM THE DETAILED FEASIBILITY STUDY
OF THE PROJECT?

- OBJECTIVITY IS ESSENTIAL TO THE FAIR ASSESSMENT OF EACH

PROJECT DESIGN. TO ENSURE, AN INDEPENDENT SYSTEM
PROFESSIONAL SHOULD PERFORM THE STUDY.

7. WHAT IS A SYSTEMS SELECTION REPORT?

- A SYSTEM SELECTION REPORT IS A FORMAL DOCUMENT THAT CONSISTS

OF A REVISED FEASIBILITY STUDY, A COST-BENEFIT ANALYSIS, AND A
LIST ANDEXPLANATION OF INTANGIBLE BENEFITS FOR EACH
ALTERNATIVE DESIGN.

8. WHY IS THE PAYBACK METHOD OFTEN MORE USEFUL THAN THE NET
PRESENT VALUE METHOD FOR EVALUATING SYSTEMS PROJECTS?

- BECAUSE OF BRIEF PRODUCT LIFE CYCLES AND RAPID ADVANCES IN

TECHNOLOGY, THE EFFECTIVE LIVES OF INFORMATION SYSTEMS TENDS
TO BE SHORT.

9. WHAT ARE THE AUDITOR’S OBJECTIVES RELATING TO SYSTEMS

DEVELOPMENT?

- ENSURE THAT SYSTEM DEVELOPMENT ACTIVITIES ARE APPLIED

CONSISTENTLY AND IN ACCORDANCE WITH MANAGEMENT’S POLICIES
- SYSTEM ORIGINALLY IMPLEMENTED WAS FREE FROM MATERIAL ERRORS
AND FRAUD
- SYSTEM WAS JUDGED NECESSARY AND JUSTIFIED A VARIOUS
CHECKPOINTS THROUGHOUT THE SDLC.
- SYSTEM DOCUMENTATION IS SUFFICIENTLY ACCURATE AND COMPLETE
THE FACILITATE AUDIT AND MAINTENANCE ACTIVITIES.
10. DESCRIBE A TEST OF CONTROLS THAT WOULD PROVIDE EVIDENCE
THAT ONLY AUTHORIZED PROGRAM MAINTENANCE IS OCCURRING.

- RECONCILE PROGRAMS VERSION NUMBERS, CONFIRM MAINTENANCE

AUTHORIZATION

11. WHAT ARE PROGRAM VERSION NUMBERS AND HOW ARE THE USED?

- UNIQUE SET OF NUMBERS GIVEN TO EACH SPECIFIC REBASEOF A

SUFFICIENT PROGRAM, FILE, HARDWRAE, OR MODEL

12. EXPLAIN WHY ACCOUNTANTS ARE INTERESTED IN THE LEGAL

FEASIBILITY OF A NEW SYSTEMS PROJECT.

- LEGAL FEASIBILITY IDENTIFIES CONFLICTS BETWEEN THE PROPOSED

SYSTEM AND THE COMPANY’S ABILITY TO DISCHARGE ABILITIES.

13. EXPLAIN AN ADVANTAGE OF SURVEYING THE CURRENT SYSTEM WHEN

PREPARING A SYSTEMS ANALYSIS FOR A NEW SYSTEMS PROJECT.

- AN ANALYSIS OF THE CURRENT SYSTEM

- IDENTIFY WHAT ASPECTS OF THE CURRENT SYSTEM SHOULD BE
RETAINED
- FACILITATE THE COMMISSION FROM THE OLD TO NEW SYSTEM
- UNCOVER CAUSES OF REPORTED PROBLEMS

14. WHAT ARE TWO PURPOSES OF THE SYSTEMS PROJECT PROPOSAL?

- SUMMARIZES FINDINGS OF THE STUDY CONDUCTED TO THIS POINT INTO

A GENERAL RECOMMENDATION FOR A NEW/MODIFIED SYSTEM
- ROPOSAL OUTLINES THE LINKAGE BETWEEN THE OBJECTIVES OF THE
PROPOSED SYSTEM AND THE BUSINESS ACTIVITIES OF THE FIRM.

15. LIST TWO WAYS THAT A SYSTEMS PROJECT CAN CONTRIBUTE TO THE
STRATEGIC OBJECTIVES OF THE FIRM.

- CAN IMPROVE OPERATIONAL PERFORMANCE BY ELIMINATING NON-

ESSENTIAL ACTIVITIES AND COSTS
- PROVIDE A METHOD OF DIFFERENTIATING THE PRODUCT/ SERVICE
FROM COMPETITION

16. LIST FOUR TYPES OF FACTS THAT SHOULD BE GATHERED DURING AN

ANALYSIS OF A SYSTEM.

- DATA SOURCES
- INFORMATION USERS
- DATA STORES
- PROCESSES

17. DISTINGUISH BETWEEN ESCAPABLE AND INESCAPABLE COSTS. GIVE AN

EXAMPLE.

- ESCAPABLE – DIRECTLY RELATEDTO SYSTEM AND CEASE TO EXIST

WHEN SYSTEM CEASES. (E.G. ANNUAL SOFTWARE SUPPORT FEE)
- INESCAPABLE – WILL NOT BE ELIMINATED IF SYSTEM IS SCRAPPED. (E.G.
OVERHEAD CHARGE FOR OFFICE SPACE IN BUILDING)

18. WHY IS COST-BENEFIT ANALYSIS MORE DIFFICULT FOR INFORMATION

SYSTEMS THAN FOR MANY OTHER TYPES OF INVESTMENTS
ORGANIZATIONS MAKE?

- THE BENEFITS OF INFORMATION SYSTEMS ARE OFTEN DIFFICULT TO

ASSESS, MANY TIMES THE BENEFITS ARE INTANGIBLE. ALSO,
MAINTENANCE COSTS MAY BE DIFFICULT TO PREDICT.