Transcript Slide 1

Deck 12
Accounting Information Systems
Romney and Steinbart
Linda Batch
March 2012
Learning Objectives
• AIS Development Strategies (Chapter 21)
• Ways to acquire an AIS
• BPM and BPMS
• Systems Development (Chapter 22)
• Conceptual systems design process (5 steps)
• Physical systems design process
• Systems implementation and conversion – important
• Microsoft Access
– Creating Macros and Switchboard
– Work on Assignment 4
• Quiz (Chapter 9, 10)
Chapter 21 – AIS Development Strategies
• Definitions
– Canned Software – sold to users with similar requirements
– Turnkey solutions – software and hardware sold as a package and are
usually specialized in a particular industry
– Application Service Providers – provide software over the internet
– End User Computing – end users develop their own IT tools
• Purchase an AIS
– The process follows the same Systems Development Life Cycle except
– they must determine if the market can provide them a viable solution
– some physical design and conversion activities may be omitted
Chapter 21 – Auditing Computer Based AIS
• In House Development of AIS
– Different levels between customizing purchased software and full
in-house computer programming
– End User computing is when the Users develop their own IT tools
• Outsourcing the AIS
– Advantages include lower costs, shorter development time,
elimination of peak and valley usage, asset utilization
– Disadvantages include reduced competitive advantage, locked in
system, poor service, increased risk, inflexibility, loss of control
• Prototyping the AIS
– A systems design approach in which a simplified working model
of a system is developed
– Operational prototypes is where you put it into production
– Used when there is a high level of uncertainty
Chapter 21 – AIS Development Strategies
• Business Process Management (BPM) and BPMS
– Systematic approach to continuously improving and optimizing
your business processes which is automated and facilitated by
systems solutions
– Business Processes:
• produce competitive advantage
• must be managed end to end
• should be agile
• should be aligned with organizational strategy and needs
– ERP systems integrate BPMS functionality into their system
• Computer Aided Software Engineering
– Integrated package of tools that skilled designers use to help
plan, analyze, design, program, maintain an information system
Chapter 22 – Systems Design, Implementation, Operation
Systems
analysis
Conceptual
System
Design
Physical
Design
Implementation
And
Conversion
Operation
and
Maintenance
Chapter 22 – Systems Design, Implementation, Operation
Chapter 22 – Systems Design, Implementation, Operation
Chapter 22 – Systems Design, Implementation, Operation
• Systems Physical Design
– The conceptual design is translated into detailed specifications that
are used to code and test the computer programs
– Hardware implementation and upgrades are part of this process
• Systems Implementation
– The plan consists of implementation tasks, expected completion
dates, cost estimates, and who is responsible for each task
– People must be hired/transferred to meet the business requirements
– Prepared systems development documentation, operations
documentation, and user documentation
– System must be tested via walkthroughs, processing test data and
acceptance testing. Users develop the criteria for acceptance and
make the final decision whether to accept the AIS.
Chapter 22 – Systems Design, Implementation, Operation
• Systems Conversion
– Conversion is changing from the old to the new AIS system
– Hardware, software, data files and procedures must be converted
– Direct conversion
• terminates the old system when the new one starts up
• The conversion plan must consider the requirements for data
retention for statutory requirements such as tax audits etc.
• Unless a system has been carefully tested there is no backup in
the event the system does not operate
– Parallel Conversion
• The two systems are run in parallel for a period of time
• Risk of record duplication, fraud losses, costly
Chapter 22 – Systems Design, Implementation, Operation
• Systems Conversion
– Phase in Conversion
• Gradually replaces parts of the AIS
• Additional costs of building and testing system interfaces
– Pilot conversion
• Implements a system in one part of the organization such as a
branch location
• Long conversion time and requirement to build interfaces
Chapter 21 and 22 – Review for Final
• Acquiring a system
– Definitions (slide 4)
– Ways to acquire an AIS (slide 4 and 5)
•
•
•
•
Purchase
Build in House
Outsource
Prototype
– Business Process Management and Business Process Management
Systems (slide 6)
– Computer Aided Software Engineering (slide 6)
– Five steps to developing an AIS (slide 7)
– System Conversion – know what it is and be able to discuss briefly
the four types (as per these slides)