Accounting Information Systems, 8e—Test Bank, Chapter 14
Chapter 14—Construct, Deliver, and Maintain Systems Projects
TRUE/FALSE
1. 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.
2. 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.
3. 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.
4. The Computer Aided Software Engineering (CASE) coding model transforms the structure diagram
into computer code.
5. If system development is conducted properly, most system maintenance costs can be eliminated.
6. The context level data flow diagram is a physical input to the lower CASE models that automatically
produce program code.
7. The design and programming of modern systems follows one of two basic approaches: the structured
approach and the object-oriented approach.
8. The concept of reusability is central to the structured approach to systems design.
9. In the object-oriented approach to systems design, a vendor is an example of an attribute.
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.
11. In the object-oriented approach to systems design, when an operation is performed on an object, an
attribute will always be changed.
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.
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.
14. The entity relationship diagram is used to represent object-oriented designs.
15. Office automation is more complex than accounting packages.
16. In-house developed systems are less reliable than commercial software.
17. Output of the Management Reporting System may vary considerably among companies.
18. Output reporting includes both paper and electronic reports.
19. Information as to which databases are required for a new system can be obtained from the entity
relationship diagram.
20. A point-of-sale terminal is an example of electronic data input from source documents.
21. Correctly designed, processing modules are tightly coupled and have strong cohesion.
22. A system walkthrough occurs after the system is implemented.
23. The detailed design report is the blueprint which guides programmers and database administrators in
constructing the physical system.
24. When a program module is tested, both good and bad data are included with the test transactions.
25. Instructions for the filling out of paper input forms should always be printed on a separate instruction
sheet.
26. Program modules with weak cohesion are more complex and difficult to maintain.
27. If individual modules are thoroughly tested, it is not necessary to test the whole system.
MULTIPLE CHOICE
1. Which statement is not true?
a.
prototypes do 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 do not develop them into finished
systems
2. 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
3. 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
4. Which is not a level of a data flow diagram?
a.
conceptual level
b.
context level
c.
intermediate level
d.
elementary level
5. 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
6. 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
7. 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
8. 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
9. 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
10. Which of the following is a disadvantage of the Computer Aided Software Engineering (CASE)
approach?
Accounting Information Systems, 8e—Test Bank, Chapter 14
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
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
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
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
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
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
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
Accounting Information Systems, 8e—Test Bank, Chapter 14
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
38. What is not true about data modeling?
a.
Relationships are the degree of association between two entities.
b.
Attributes are data that describe the characteristics or properties of entities.
c.
Entities are resources, events, or agents involved in the business.
d.
Modeling is the task of formalizing the data requirements of the business process as a
physical model.
SHORT ANSWER
1. Using Computer Aided Software Engineering (CASE) tools, the structure diagram can be transformed
into machine code. Describe a disadvantage associated with this procedure.
2. Using Computer Aided Software Engineering (CASE) tools, the structure diagram can be transformed
into machine code. Describe an advantage associated with this procedure.
3. What is prototyping? Why is it used in systems development?
4. A bottom-up method to design a new system by assembling reusable modules is called
__________________________.
5. Contrast the structured and object-oriented approaches to conceptual systems design. Which is more
common?
6. What is meant by object-oriented design? What does it mean for systems design?
7. List three advantages and one disadvantage of commercial software.
Accounting Information Systems, 8e—Test Bank, Chapter 14
8. What is the purpose of the Request for Proposal (RFP)?
9. Explain how a benchmark problem is used to measure the performance of two different commercial
software packages.
10. Contrast the structured and object-oriented approaches to conceptual systems design. Which is more
common?
11. List three characteristics that should be considered when designing a hardcopy input form.
12. List two techniques of forms design that encourage efficient and effective data collection.
13. What is the importance of the base case?
14. Describe a risk associated with the phased cutover procedure for data conversion.
15. List the attributes of output views.
16. What are embedded instructions? Why do they matter?
17. What are the two methods of electronic input? How do they differ?
18. Describe the cold turkey (or big bang) approach to system cutover.
19. Discuss the advantage of the parallel operation cutover approach.
20. What is the objective of a post-implementation review?
ESSAY
1. Describe at least four advantages and two disadvantages of the Computer Aided Software Engineering
(CASE) approach.
2. CASE tools develop systems without the intermediate step of writing human readable source code.
This can pose some concerns for accountants. What are they?
Accounting Information Systems, 8e—Test Bank, Chapter 14
3. Discuss the appropriate steps to take when selecting a commercial software package.
4. 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 1 to
5 to each factor for each vendor. Proposal One will cost $70,000 and Proposal Two will cost $65,000.
Proposal
Weight
One
Vendor support
30
4
Ease of use
30
5
Range of capabilities
40
5
Determine a composite score and a performance/cost index for both proposals. Which proposal is the
more economically feasible choice?
5. Discuss the advantages and disadvantages of the three methods of converting to a new system: cold
turkey (big bang) cutover, phased cutover, and parallel operation cutover.
6. What issues must be considered in designing hardcopy documents?
7. What is the role of test data? What is a base case?
8. Correctly designed modules possess two attributes. Name and explain each.