ISB-C5 Flashcards
Distinguish between systems professionals, end users, and stakeholders.
Systems professionals include systems analysts, database designers, and programmers
who design and build the system. Systems professionals gather facts about the
user’s problem, analyze the facts, and formulate a solution. The product of their efforts is a new information system.
End users are those for whom the system is built. They are the managers who receive
reports from the system and the operations personnel who work directly with
the system as part of their daily responsibilities.
Stakeholders are individuals inside or outside the firm who have an interest in the
system, but are not end users. They include accountants, internal auditors, external
auditors, and others who oversee systems development.
What is the role of the accountant in the SDLC?
Why might accountants be called on for input
into the development of a nonaccounting information
system?
Accountants are involved in systems development in three ways. First, accountants are
users. Second, accountants participate in systems development as members of the development team. The accountant may be consulted to provide advice or to determine if the proposed system constitutes an internal control risk. Third, accountants are involved in systems development as auditors. Accounting information systems must be auditable.
What are the three problems that account for most system failures?
Poorly specified systems requirements, ineffective development techniques, and lack of user involvement in systems development.
Why is it often difficult to obtain competent and meaningful user involvement in the SDLC?
This is a thought provoking question and student answers will vary. Users must be actively involved in the systems development process. Their involvement
should not be stifled because the proposed system is technically complex. Regardless of the technology involved, the user can and should provide a detailed written description of the logical needs that must be satisfied by the system. The creation of a user specification document often involves the joint efforts of the user and systems professionals.
However, it is most important that this document remain a statement of user needs. It
should describe the user’s view of the problem, not that of the systems professionals.
Unfortunately users may become discouraged when they discover the time they must actually invest, and communication between end users and systems professionals is generally not fluent.
Who should sit on the systems steering committee? What are its typical responsibilities?
e composition of the steering committee may include the following: the chief executive officer, the chief financial officer, the chief information officer, senior management from user areas, the internal auditor, senior management from computer services, external consultants, and external auditors.
The typical responsibilities of the steering committee include:
a. resolving conflicts that arise from the new system.
b. reviewing projects and assigning priorities.
c. budgeting funds for systems development.
d. reviewing the status of individual projects under development.
e. determining at various checkpoints throughout the SDLC whether to continue the project or terminate it.
Why is strategic systems planning not technically considered to be part of the SDLC?
Strategic systems planning is not part of the SDLC because the SDLC pertains to specific applications, whereas the strategic systems plan is concerned with the allocation of such systems resources as employees (the number of systems professionals to be hired), hardware (the number of workstations, minicomputers, and mainframes to be purchased), software (the
funds to be allocated to new systems projects and for systems maintenance), and
telecommunications (the funds allocated to networking and EDI).
What is strategic systems planning, and why should it be done?
Strategic systems planning involves the allocation of systems resources at the macro level. It usually deals with a time frame of 3 to 5 years. This process is similar to budgeting resources for other strategic activities, such as product development, plant expansions, market research, and manufacturing technology.
There are four justifications for strategic systems planning:
1. A plan that changes constantly is better than no plan at all.
2. Strategic planning reduces the crisis component in systems development.
3. Strategic systems planning provides authorization control for the SDLC.
4. Cost management.
