Thursday 26 January 2017

TEST BANK OF ACCOUNTING INFORMATION SYSTEMS, 12E BY MARSHALL B. ROMNEY



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Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 20   Introduction to Systems Development; Systems Analysis

1) A system change that results in an improved product or service and helps lower costs provided a(n)
A) competitive advantage.
B) improved business process.
C) productivity gain.
D) technological change.

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2) An antiquated information system used by an office supply manufacturer caused customer dissatisfaction since it took two days to process a telephone order. After the system was upgraded and redesigned, the time to process a telephone order was reduced to three minutes. This is a prime example of
A) a competitive advantage.
B) a technological change.
C) an improved business process.
D) growth.

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3) What is the correct sequence of the phases in the systems development life cycle?
A) conceptual design, physical design, system analysis, implementation and conversion, and operations and maintenance
B) conceptual design, system analysis, physical design, implementation and conversion
C) system analysis, conceptual design, physical design, implementation and conversion, and operations and maintenance
D) system analysis, physical design, conceptual design, and operations and maintenance

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4) In which phase of the systems development life cycle are the broad needs of the users converted into detailed specifics that are coded and tested?
A) conceptual design
B) implementation and conversion
C) physical design
D) systems analysis



5) The purpose of systems analysis is to
A) identify the problem to be solved by the new (or redesigned) system and the causes of the problem in the current system.
B) determine design specifications for the new (or redesigned) system.
C) communicate information needs to consider during business process reengineering.
D) discover any violations of policies established by the information systems steering committee.

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6) Which of the following statements about systems development is true?
A) Planning throughout the systems development life cycle promotes coordination between systems and strategic plans.
B) Organizations should conduct systems development activities at least once every five years.
C) The systems development steps are critical for profit-oriented businesses, but are too expensive and time consuming for most not-for-profit organizations.
D) Diligently following the steps and suggestions in the systems development life cycle ensures the final system will meet user needs and be implemented at or below the budgeted cost.

7) Which of the following about planning for systems development is false?
A) Project plans are developed for each new system and each system modification, and together the project plans comprise the master plan.
B) A project development plan includes an economic feasibility analysis and a schedule of activities.
C) The master plan identifies system goals, who will develop the system, and the resources that will be needed.
D) The master plan includes details about organizational goals, existing systems and resources, projects being conducted, and predictions of future needs and requirements.

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8) Which of the following activities is performed during the systems development life cycle?
A) assessing the ongoing feasibility of the project
B) managing the behavioral reactions to change
C) planning
D) All of the above activities are performed during the life cycle.

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9) Which group of individuals listed below can be the most effective in generating employee support and encouraging the development and acceptance of an AIS project?
A) accountants
B) information systems steering committee
C) management
D) project development team

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10) Who of the following is responsible for ensuring that the new system will meet the needs of users?
A) accountants
B) the information system steering committee
C) the project development team
D) the system analysts and programmers

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11) Who is responsible for preparing the specifications that are used to create the programs?
A) management
B) programmers
C) systems analysts
D) the information systems steering committee

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12) One step in the systems development life cycle (SDLC) identifies and evaluates design alternatives and to develop design specifications. This step is called
A) conceptual design.
B) implementation and conversion.
C) physical design.
D) systems analysis.

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13) In which step of the SDLC do all of the elements of the system come together?
A) conceptual design
B) implementation and conversion
C) physical design
D) systems analysis

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14) What is the role of the information systems steering committee?
A) It is a team of systems specialists, managers, accountants, and auditors that guides project development.
B) Since AIS development spans functional and divisional boundaries, an executive-level group is established to plan and oversee the IS function.
C) The group takes an active role in designing system controls and periodically monitoring and testing the system to verify the controls are implemented and functioning properly.
D) None of the descriptions above are appropriate.

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15) Which group of professionals is responsible for planning and monitoring a project to ensure timely and cost-effective completion?
A) information systems steering committee
B) management
C) project development team
D) system analysts

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16) All of the following are benefits of planning and managing systems development except
A) controlling costs.
B) ensuring that the system is consistent with the organization's goals.
C) guaranteeing use of the system.
D) helping keep the organization abreast of technological change.

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17) In which plan within planning systems development is the prioritized list of projects contained?
A) project development plan
B) scheduled project plan
C) the master plan
D) all of the above

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18) What is the basic building block of information systems planning?
A) the master plan
B) the project development plan
C) systems analysis
D) adaptability

19) A planning horizon of at least ________ years is reasonable for any master plan; however, the plan should be updated at least ________ each year.
A) 3; twice
B) 5; twice
C) 7; once
D) 5; once

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20) ________ requires that all activities and the precedent and subsequent relationships among them be identified.
A) CASE
B) The Gantt chart
C) The PERT diagram
D) The SDLC cycle

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21) A network of arrows and nodes representing project activities that require an expenditure of time and resources and the completion of initiation of activities, respectively, is called
A) a Gantt chart.
B) a PERT diagram.
C) a SDLC cycle.
D) CASE.



22) Which planning technique does not show the relationships among various activities?
A) Gantt chart
B) PERT
C) the critical path method
D) VAN

23) In which phase of the systems development life cycle is the feasibility study first performed?
A) conceptual design
B) implementation and conversion
C) physical design
D) system analysis

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24) A federal law demands that certain information about foreign customers should be maintained in the information system. In which part of a feasibility study should this requirement be considered?
A) economic feasibility
B) legal feasibility
C) operational feasibility
D) technical feasibility

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25) Which of the following parts of a feasibility study is generally considered the most important and is frequently re-analyzed?
A) economic feasibility
B) operational feasibility
C) scheduling feasibility
D) technical feasibility

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26) What is the basic model used to create a framework for economic feasibility analysis?
A) the capital budgeting model
B) the cash budgeting model
C) the cost/benefit model
D) All of the above models are used to create a framework.

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27) What is most difficult to quantify when assessing economic feasibility?
A) benefits
B) costs
C) Costs, benefits, and the payback period are all of equal difficulty.
D) the payback period

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28) When using the payback method to determine economic feasibility of projects, the company usually accepts the project with the
A) longest payback period.
B) mid-range payback period.
C) payback period that is equal to the project's economic life.
D) shortest payback period.

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29) There are several important aspects to be considered during a feasibility study. The aspect that asks the question, "Can people use the system and will they use it?" is called
A) economic feasibility.
B) operational feasibility.
C) scheduling feasibility.
D) technical feasibility.

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30) Accountants can contribute to feasibility study analysis by evaluating cost savings and other benefits versus operating costs and other cash outflows. This is better known as
A) the "best guess" model of benefit analysis.
B) the "value added" benefit model.
C) the capital budgeting model.
D) the estimated benefits model.

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31) The capital budgeting technique where estimated future cash flows are discounted back to the present is referred to as
A) the future value method.
B) the internal rate of return.
C) the net present value method.
D) the payback method.

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32) The type of user resistance in which data are erroneously entered into a system is called
A) acceptance.
B) aggression.
C) avoidance.
D) projection.

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33) Continuing to use a manual system instead of the new AIS is a form of resistance known as
A) acceptance.
B) aggression.
C) avoidance.
D) projection.

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34) One behavioral problem occurs when there is insufficient explanation of why a change must take place. This problem is a result of
A) communication.
B) natural resistance to change.
C) the manner in which the change is introduced.
D) top management support of change.

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35) Major resistance to change takes one of several forms. What is the name of the form of resistance where the new system is blamed for any and every unpleasant occurrence?
A) aggression
B) avoidance
C) procrastination
D) projection

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36) One behavioral problem occurs when there is insufficient explanation of why a change must take place. In order to curtail this resistance from occurring within the organization, what guideline should be implemented and followed?
A) attempt to meet the users' needs
B) avoid emotionalism
C) keep communication lines open
D) keep the system simple

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37) A good rule to follow to prevent behavioral problems associated with implementing a new system is "Avoid complex systems that cause radical changes." What expression is used to describe this system design rule?
A) allay fears and stress new opportunities
B) keep the system simple and humanize it
C) control users' expectations
D) test the system

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38) During what step in systems analysis is an examination made of each development activity to define the problem to be solved?
A) information needs and systems requirements
B) the feasibility study
C) the initial investigation
D) the systems survey

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39) When is a proposal to conduct a systems analysis prepared?
A) after a written request for systems development is prepared
B) after the development team completes the survey of the existing AIS
C) after the initial investigation of the project is approved
D) before the initial investigation

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40) During which phase of systems analysis does modeling of the existing system occur?
A) information needs and system requirements
B) the feasibility study
C) the initial investigation
D) the systems survey

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41) Which data gathering method is most helpful to deal with the question: "Why?"
A) interviews
B) observation by the analyst
C) questionnaires
D) system documentation

42) Significant system changes were implemented two months ago. The changes were well-planned, well-designed, thoroughly tested before and after conversion, and several employee training sessions were conducted. Still, the changes haven't resulted in any productivity increases, cost savings, or process improvements. Management is puzzled and needs to find out why the system isn't successful. The best action for management to take is
A) conduct face-to-face interviews with managers, key personnel, and randomly selected employees from each functional area impacted by the system changes in an attempt to discover why the changes aren't effective.
B) make sure the system changes were well documented and review the documentation to see if perhaps some important feature or process was overlooked during the design phase.
C) email a series of questions to all employees, asking for input about further changes that would bring about the desired results.
D) advise employees that consultants will be conducting observation sessions over the next two weeks to determine if employees have fully implemented changes and whether there is any evidence of resistance to the changes.

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43) Which method of data gathering is most likely to result in information that represents the personal biases and opinions of the person giving the information?
A) a questionnaire
B) an interview
C) observation by the analyst
D) system documentation

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44) When the information is brief and well defined, which is the best data-gathering approach to use?
A) a questionnaire
B) an interview
C) observation by the analyst
D) system documentation

45) Which is the best data-gathering approach to use when information must be obtained from many different people?
A) a questionnaire
B) an interview
C) observation by the analyst
D) system documentation



46) The ________ method of gathering information helps to determine how a system actually works.
A) interview
B) observation
C) questionnaire
D) system documentation



47) The ________ method of gathering information helps to determine how a system should work.
A) interview
B) observation
C) questionnaire
D) system documentation

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48) What are the best strategies for determining system requirements?
A) analyze existing systems, ask users what they need, prototyping, and monitoring
B) ask users what they need, analyze existing systems, develop concept of new system, and prototyping
C) ask users what they need, analyze existing systems, examine existing system utilization, and prototyping
D) ask users what they need, analyze existing systems, examine existing system utilization, and develop concept of new system

49) When would a company go through a systems development life cycle?
A) only when major changes are needed
B) only when minor changes are needed
C) Usually a company only goes through one complete systems development life cycle, after which the only phase that is repeated is the operations and maintenance phase.
D) whenever minor or major changes are needed

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50) What report serves as a repository of data from which systems designers can draw information?
A) the executive steering committee report
B) the initial investigation report
C) the systems analysis report
D) the systems survey report


51) Which group is responsible for preparing a systems analysis report?
A) computer analysts
B) management
C) the project development team
D) the steering committee



52) In which systems analysis step do analysts conduct an extensive study of the present system to gain a thorough understanding of how it works?
A) feasibility study
B) information needs and requirements
C) systems analysis report
D) systems survey

53) The question of what the project should and should not accomplish is determined in what step of systems analysis?
A) feasibility study
B) initial investigation
C) systems analysis report
D) systems survey

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54) A Logical model used to gather information about an existing system
A) comes only after a physical model of the existing system is created.
B) describes how a system actually works, rather than how it should work.
C) illustrates how a system functions by describing the flow of documents and computer processes.
D) illustrates what is being done, regardless of how that flow is actually accomplished.

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55) The system objective concerned that crucial information be produced first, and then less important items as time permits is known as
A) flexibility.
B) reliability.
C) timeliness.
D) usefulness.

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56) A prototype
A) is expensive to create and is therefore only created once user needs are well-defined.
B) is making an internal and external review of the system to be analyzed, noting that users may not use the existing AIS as intended.
C) is typically created during the physical design phase of systems development.
D) can be used to help users identify and communicate their system needs.

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57) A project development team at Midwest Construction was assigned the task of improving the efficiency of the firm's accounting information system. As part of the ________ step in the systems development life cycle, the team has determined that implementation of the new system will yield an internal rate of return of 24.8%.
A) systems analysis
B) operations and maintenance
C) implementation and conversion
D) conceptual design

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58) A project development team at Midwest Construction was assigned the task of improving the efficiency of the firm's accounting information system. As part of the ________ step in the systems development life cycle, the team has determined that the objectives of the project can be accomplished by installing a new computer system or by upgrading the existing system.
A) systems analysis
B) implementation and conversion
C) physical design
D) conceptual design

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59) A project development team at Midwest Construction was assigned the task of improving the efficiency of the firm's accounting information system. As part of the ________ step in the systems development life cycle, the team has initiated an end user training program in preparation for switching over to the new system.
A) systems analysis
B) operations and maintenance
C) implementation and conversion
D) physical design

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60) A project development team at Midwest Construction was assigned the task of improving the efficiency of the firm's accounting information system. As part of the ________ step in the systems development life cycle, the team defined the procedures to back up and secure system data.
A) operations and maintenance
B) implementation and conversion
C) physical design
D) conceptual design

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61) Refer to the diagram below, where the numbers next to the arrows refer to the number of days required for completion of the corresponding activity. What is the critical path?
A) A-B-D-F
B) A-C-E-F
C) A-B-D-E-F
D) A-C-B-D-F
E) A-C-B-D-E-F

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62) Refer to the diagram below, where the numbers next to the arrows refer to the number of days required for completion of the corresponding activity. What is the critical path?
A) A-B-D-F
B) A-C-E-F
C) A-B-D-E-F
D) A-C-B-D-F
E) A-C-B-D-E-F

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63) Refer to the diagram below, where the numbers next to the arrows refer to the number of days required for completion of the corresponding activity. What is the critical path?
A) A-B-D-F
B) A-C-E-F
C) A-B-D-E-F
D) A-C-B-D-F
E) A-C-B-D-E-F

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64) Three months after a new telephone system with voice mail was installed at Modest Expectations College in Pennsylvania, several senior faculty members were contacted by a telecommunications secretary and were told that their voice mail boxes were full. This is an example of dealing with change by
A) deterrence.
B) projection.
C) avoidance.
D) aggression.

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65) Shortly after a new automated quality assurance system went online, production output declined by three percent. The production manager, a long time employee, blamed the new system. He argued that "after we laid off Tom and Jimmy and put this machine in, things just slowed down. Nothing seems to work right anymore." This is an example of dealing with change by
A) deterrence.
B) projection.
C) avoidance.
D) aggression.

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66) On March 18, 2008, a newly installed robotic painting system broke down. A technician was called to repair the system. She found that a shoe had been shoved into the system's innards. This is an example of dealing with change by
A) deterrence.
B) projection.
C) avoidance.
D) aggression.

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67) Refer to the table below, which shows the results of payback, net present value, and internal rate of return analysis of four projects. Which is preferred by the payback criterion?
A) Project A
B) Project B
C) Project C
D) Project D

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68) Refer to the table below, which shows the results of payback, net present value, and internal rate of return analysis of four projects. Which is preferred by the net present value criterion?
A) Project A
B) Project B
C) Project C
D) Project D

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69) Refer to the table below, which shows the results of payback, net present value, and internal rate of return analysis of four projects. Which is preferred by the internal rate of return criterion?
A) Project A
B) Project B
C) Project C
D) Project D

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70) Refer to the table below, which shows the results of payback, net present value, and internal rate of return analysis of four projects. Which is preferred by the internal rate of return criterion?
A) Project A
B) Project B
C) Project C
D) Project D

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71) Refer to the table below, which shows the results of payback, net present value, and internal rate of return analysis of four projects. Which is preferred by the net present value criterion?
A) Project A
B) Project B
C) Project C
D) Project D

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72) Refer to the table below, which shows the results of payback, net present value, and internal rate of return analysis of four projects. Which is preferred by the payback criterion?
A) Project A
B) Project B
C) Project C
D) Project D

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73) Dysfunctional employee behavior in response to implementation of a new computerized information system is likely to be the result of
A) poor human resource policies.
B) lack of communication and training.
C) weak system controls.
D) inadequate compensation policies.

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74) The least time-consuming method of collecting data for use in a systems survey is
A) observation.
B) interviews.
C) questionnaires.
D) reviewing system documentation.

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75) Which of the following is the most important and frequently analyzed aspect of a feasibility study?
A) Economic feasibility
B) Technical feasibility
C) Legal feasibility
D) Operational feasibility

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76) Which of the following aspect of a feasibility study is concerned with meeting external reporting requirements?
A) Technical feasibility
B) Legal feasibility
C) Scheduling feasibility
D) Operational feasibility

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77) Which of the following aspect of a feasibility study is concerned with human resources?
A) Technical feasibility
B) Legal feasibility
C) Scheduling feasibility
D) Operational feasibility

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78) Identify the main reasons why companies change existing systems?

79) Who makes up the project development team and what is the team's purpose?

80) Describe the five phases of systems analysis.

81) Describe the four primary objectives of a systems survey conducted during systems analysis.

82) Identify and briefly discuss the points at which a "go/no go" decision is made in the systems analysis process.

83) Describe the physical design stage of the systems development life cycle.

84) Describe the importance of the master plan in systems development.

85) Identify and discuss the role of the groups that influence the development and implementation of an AIS.

86) Describe economic feasibility analysis. What techniques are used in economic feasibility analysis?

87) Discuss the relative advantages and disadvantages of the four different methods for gathering data during a systems survey.

88) Identify and describe the five types of feasibility that must be considered throughout the system development life cycle.

89) What are some of the reasons why behavioral problems occur when a new AIS is introduced?

90) For each of the following items, discuss which of the four data gathering methods would be most appropriate and why.
a. Eliciting 300 employees' opinions on a new incentive program to replace the current bonus program.
b. Identifying how the credit approval process for new customers is supposed to be conducted and by whom.


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