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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)