Question 1

Explain the role of accountants in the conceptual design stage.

Accepted Answer

Accountants are responsible for the logi

Question 2

Which technique is least likely to be used to quantify intangible benefits?

Accepted Answer

A)  opinion surveys 
B)  simulation models 
C)  professional judgment 
D)  review of accounting transaction data 
A)  opinion surveys 
B)  simulation models 
C)  professional judgment 
D)  review of accounting transaction data

Question 3

A tangible benefit

Accepted Answer

A)  can be measured and expressed in financial terms 
B)  might increase revenues 
C)  might decrease costs 
D)  all of the above 
A)  can be measured and expressed in financial terms 
B)  might increase revenues 
C)  might decrease costs 
D)  all of the above

Question 4

What are the auditor's objectives relating to systems development?

Accepted Answer

The auditor's objectives are to ensure t

Question 5

List two ways that a systems project can contribute to the strategic objectives of the firm.

Accepted Answer

A new system can improve the operational

Question 6

Project planning includes all of the following except

Accepted Answer

A)  specifying system objectives 
B)  preparing a formal project proposal 
C)  selecting hardware vendors 
D)  producing a project schedule 
A)  specifying system objectives 
B)  preparing a formal project proposal 
C)  selecting hardware vendors 
D)  producing a project schedule

Question 7

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.

Accepted Answer

System authorization activities assure t

Question 8

List three methods used to control the source program library.

Accepted Answer

passwords, separate test libra

Question 9

Typically a systems analysis

Accepted Answer

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 
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 10

The output of the detailed design phase of the Systems Development Life Cycle (SDLC) is a

Accepted Answer

A)  fully documented system report 
B)  systems selection report 
C)  detailed system design report 
D)  systems analysis report 
A)  fully documented system report 
B)  systems selection report 
C)  detailed system design report 
D)  systems analysis report

Question 11

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

Accepted Answer

A) True 
 B)False

Question 12

Discuss the advantages and disadvantages of the three methods of converting to a new system: cold turkey cutover, phased cutover, and parallel operation cutover.

Accepted Answer

Cold turkey-This is the fastest, quickes

Question 13

Which control ensures that production files cannot be accessed without specific permission?

Accepted Answer

A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function 
A)  Database Management System 
B)  Recovery Operations Function 
C)  Source Program Library Management System 
D)  Computer Services Function

Question 14

An example of a tangible benefit is

Accepted Answer

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

Question 15

Which control is not associated with new systems development activities?

Accepted Answer

A)  reconciling program version numbers 
B)  program testing 
C)  user involvement 
D)  internal audit participation 
A)  reconciling program version numbers 
B)  program testing 
C)  user involvement 
D)  internal audit participation

Question 16

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

Accepted Answer

A) True 
 B)False

Question 17

Classify each of the following as either a one-time or recurring costs:
training personnel
initial programming and testing
system design-one
hardware costs
software maintenance costs
site preparation
rent for facilities
data conversion from old system to new system
insurance costs
installation of original equipment
hardware upgrades

Accepted Answer

training personnel-one-time
initial prog

Question 18

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.

Accepted Answer

A) True 
 B)False

Question 19

System documentation is designed for all of the following groups except

Accepted Answer

A)  systems designers and programmers 
B)  end users 
C)  accountants 
D)  all of the above require systems documentation 
A)  systems designers and programmers 
B)  end users 
C)  accountants 
D)  all of the above require systems documentation

Question 20

Why is the payback method often more useful than the net present value method for evaluating systems projects?

Accepted Answer

Because of brief product life

Explain the role of accountants in the conceptual design stage.

Which technique is least likely to be used to quantify intangible benefits?

A tangible benefit

What are the auditor's objectives relating to systems development?

List two ways that a systems project can contribute to the strategic objectives of the firm.

Project planning includes all of the following except

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.

List three methods used to control the source program library.

Typically a systems analysis

The output of the detailed design phase of the Systems Development Life Cycle (SDLC) is a

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

Discuss the advantages and disadvantages of the three methods of converting to a new system: cold turkey cutover, phased cutover, and parallel operation cutover.

Which control ensures that production files cannot be accessed without specific permission?

An example of a tangible benefit is

Which control is not associated with new systems development activities?

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

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.

System documentation is designed for all of the following groups except

Why is the payback method often more useful than the net present value method for evaluating systems projects?

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Transaction Processing and Financial Reporting Systems Overview

Computer Assisted Audit Tools and Techniques

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters

Exam 5: Systems Development and Program Change Activities

Explain the role of accountants in the conceptual design stage.

Which technique is least likely to be used to quantify intangible benefits?

A tangible benefit

What are the auditor's objectives relating to systems development?

List two ways that a systems project can contribute to the strategic objectives of the firm.

Project planning includes all of the following except

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.

List three methods used to control the source program library.

Typically a systems analysis

The output of the detailed design phase of the Systems Development Life Cycle (SDLC) is a

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

Discuss the advantages and disadvantages of the three methods of converting to a new system: cold turkey cutover, phased cutover, and parallel operation cutover.

Which control ensures that production files cannot be accessed without specific permission?

An example of a tangible benefit is

Which control is not associated with new systems development activities?

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

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.

System documentation is designed for all of the following groups except

Why is the payback method often more useful than the net present value method for evaluating systems projects?

Auditing and Internal Control

Auditing IT Governance Controls

Auditing Operating Systems and Networks

Auditing Database Systems

Transaction Processing and Financial Reporting Systems Overview

Computer Assisted Audit Tools and Techniques

Data Structures and Caatts for Data Extraction

Auditing the Revenue Cycle

Auditing the Expenditure Cycle

Enterprise Resource Planning Systems

Business Ethics, Fraud, and Fraud Detection

Filters