Deck 5: Systems Development and Program Change Activities

Question 1

One-time costs include operating and maintenance costs.

Answer 1

False

Question 2

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

Answer 2

False

Question 3

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

Answer 3

True

Question 4

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.

Question 5

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

Question 6

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

Question 7

System maintenance is often viewed as the first phase of a new development cycle.

Question 8

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

Question 9

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

Question 10

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.

Question 11

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.

Question 12

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

Question 13

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

Question 14

Mixing technologies from many vendors improves technical feasibility.

Question 15

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

Question 16

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

Question 17

The first step in the SDLC is to develop a systems strategy

Question 18

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

Question 19

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

Question 20

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.

Question 21

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

Question 22

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

Question 23

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

Question 24

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

Question 25

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

Question 26

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

Question 27

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

Question 28

Which is not a level of a data flow diagram?

A) conceptual level
B) context level
C) intermediate level
D) elementary level

Question 29

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.

Question 30

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 implementation
D) problems detected during the conversion period were corrected in the maintenance phase

Question 31

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

Question 32

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

Question 33

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

Question 34

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

Question 35

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

Question 36

The presence of a SPLMS effectively guarantees program integrity.

Question 37

Routine maintenance activities require all of the following controls except

A) documentation updates
B) testing
C) formal authorization
D) internal audit approval

Question 38

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

Question 39

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.

Question 40

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

Question 41

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

Question 42

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

A) hardware acquisition
B) insurance
C) site preparation
D) programming

Question 43

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

Question 44

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

Question 45

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

Question 46

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

Question 47

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

Question 48

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

Question 49

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

Question 50

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

Question 51

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

Question 52

The detailed design report contains all of the following except

A) input screen formats
B) alternative conceptual designs
C) report layouts
D) process logic

Question 53

An example of a tangible benefit is

A) increased customer satisfaction
B) more current information
C) reduced inventories
D) faster response to competitor actions

Question 54

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

Question 55

Examples of recurring costs include

A) software acquisition
B) data conversion
C) personnel costs
D) systems design

Question 56

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

Question 57

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

Question 58

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

Question 59

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

Question 60

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

Question 61

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

Question 62

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

Question 63

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

Question 64

One time costs include all of the following except

A) site preparation
B) insurance
C) programming and testing
D) data conversion

Question 65

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

Question 66

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

Question 67

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

Question 68

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

Question 69

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

A) observation
B) task participation
C) audit reports
D) personal interviews

Question 70

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

Question 71

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

Question 72

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

Question 73

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

Question 74

Systems analysis involves all of the following except

A) gathering facts
B) surveying the current system
C) redesigning bottleneck activities
D) reviewing key documents

Question 75

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

Question 76

Recurring costs include all of the following except

A) data conversion
B) software maintenance
C) insurance
D) supplies

Question 77

Aspects of project feasibility include all of the following except

A) technical feasibility
B) economic feasibility
C) logistic feasibility
D) schedule feasibility

Question 78

Project feasibility includes all of the following except

A) technical feasibility
B) conceptual feasibility
C) operational feasibility
D) schedule feasibility

Question 79

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

Question 80

Describe two methods used to control the source program library.