Exam 17: Acquiring and Implementing Accounting Information Systems

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Systems operation includes the post-implementation review.

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A(n) ______________________________ cost is one that can be reasonably quantified, such as software purchase and insurance.

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Conversion to new computer programs must be undertaken using contingency plans to ensure that only authorized, tested, and approved versions of the programs are promoted to production status.

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As a user, the accountant might initiate the AIS acquisition.

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Which of the following is not a task of systems implementation?

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The type of maintenance that is conducted to improve the performance of an application is referred to as:

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The logical specification, physical requirements, and budget and schedule are all part of the systems analysis deliverable called an approved systems analysis document.

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The Sarbanes-Oxley Act prohibits CPA firms from serving as system consultants.

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Which development phase has the purpose of developing specifications for the new or revised system?

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A(n) ______________________________ cost is one that is directly attributable to the system or the system change.

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The project completion report will include all of the following except:

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The first analysis deliverable, the logical specification, is used in systems selection to choose the appropriate software to be acquired from external sources.

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As a(n) ______________________________, the accountant could be the person who initiates the AIS acquisition cycle because (s)he will be in a prime position to recognize deficiencies and incompatibilities related to the existing AIS.

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Which of the following is a cost that cannot be reasonably quantified?

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As an analyst, the accountant could be involved in change management issues and/or technical aspects of converting data, software, and hardware from the old to the new AIS.

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A(n) ______________________________ is a representative user workload, processed on each vendor's proposed system configuration, to obtain comparative throughput measures.

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Which of the following is a characteristic of internal hardware sources?

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Indirect benefits are not directly attributable to the system or the system change.

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______________________________ benefits are those that can be reasonably quantified, such as reduced equipment costs and increased revenues.

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Which of the following issues is not a task of systems selection?

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