Question 1

Which of the following is a deliverable from the analysis phase of systems development?

Accepted Answer

The logical specification is a deliverable from the analysis phase of systems development. This document outlines the requirements and objectives of the system and serves as a guide for the design and development phases. Further, selected hardware and software, approved configuration, and project completion plan are deliverables from other phases of systems development.

Question 2

In which role might the accountant be the person who initiates the AIS acquisition cycle, and is in a prime position to recognize deficiencies and incompatibilities related to the existing AIS?

Accepted Answer

The answer of In which role might the accountant be...

Question 3

In which role might the accountant types help meet the organization's AIS needs by selecting the final system for purchase?

Accepted Answer

The answer of In which role might the accountant types...

Question 4

Which of the following is the assignment of selected business functions to a vendor?

Accepted Answer

Outsourcing refers to the assignment of selected business functions to a vendor. Choice B (application service provider) refers to a specific type of outsourcing where a third-party provider hosts and manages software applications. Choice C (insourcing) refers to bringing previously outsourced business functions back in-house. Choice D (benchmarking) is a process of comparing an organization's performance against industry standards or best practices but does not relate to outsourcing.

Question 5

Which of the following has the task of evaluating alternative AIS solutions?

Accepted Answer

AIS selection involves evaluating different AIS (Accounting Information Systems) solutions to determine which system best meets the organization's needs. This step comes after the analysis phase, where the requirements are determined, and before the implementation phase, where the chosen solution is put into use.

Question 6

Which of the following involves the successful switch from the old to the new AIS?

Accepted Answer

Implementation is the phase that involves the actual transition from the old to the new AIS. Analysis involves identifying the problems and requirements of the current system, design is the creation of the new system, and operation involves the ongoing use of the system once it is implemented.

Question 7

Which role in the AIS Development/Acquisition process requires the accountant to be equally adept at dealing with people, accounting, and technology?

Accepted Answer

The implementer role in the AIS Development/Acquisition process requires the accountant to have a unique skill set that encompasses people, accounting, and technology. The implementer is typically responsible for configuring and installing the new system, providing training, and resolving any issues that arise during the transition from the old system to the new one. As such, they need to be equally adept at dealing with people (i.e., conducting training sessions and listening to feedback from end-users), accounting (i.e., ensuring that the system meets the specific needs of the accounting department), and technology (i.e., understanding how the system works and how to troubleshoot technical problems).

Question 8

Which development phase has the task of post implementation review?

Accepted Answer

The post implementation review is conducted after the implementation phase to evaluate the effectiveness of the system and identify any issues or areas for improvement in the operation phase. Therefore, the correct choice is D, operation.

Question 9

Which of the following functions can not be outsourced?

Accepted Answer

All of these functions can be outsourced as they can be performed by external service providers.

Question 10

Outputs of the systems analysis phase of development typically would include all of the following except:

Accepted Answer

Requests for Proposal (RFPs) for software/hardware acquisition are typically outputs of the system selection phase, not the systems analysis phase. The systems analysis phase focuses on understanding and documenting the business requirements and the logical and physical specifications of the system, not on selecting vendors or products.

Question 11

The system development phase that precedes the system design phase is:

Accepted Answer

The system development process typically begins with systems analysis, during which the current system is evaluated and opportunities for improvement are identified. The system design phase comes next, during which the new system is planned and designed. Therefore, the system development phase that precedes the system design phase is systems analysis. The other choices (systems implementation and operations, systems survey, and systems selection) are not typically considered phases of the system development process.

Question 12

Corrective maintenance is conducted to improve the performance of an application.

Accepted Answer

Corrective maintenance is conducted to fix defects or errors in an application, not necessarily to improve its performance.

Question 13

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

Accepted Answer

The answer of Which development phase has the purpose of...

Question 14

The post implementation review is an examination of a working system, conducted soon after the system's implementation.

Accepted Answer

The post implementation review is indeed an examination of a working system, conducted soon after the system's implementation. This is done to evaluate whether the system is meeting the intended objectives and identify any issues or areas for improvement.

Question 15

The Sarbanes-Oxley Act prohibits CPA firms from serving as system consultants to companies they do not audit.

Accepted Answer

The Sarbanes-Oxley Act restricts CPA firms from providing certain non-audit services to their audit clients, but it does not prohibit them from serving as system consultants to companies they do not audit.

Question 16

Systems maintenance is the modification of existing applications.

Accepted Answer

Systems maintenance typically involves updating, fixing bugs and making changes to existing applications to ensure they continue to function properly and meet the needs of users.

Question 17

Adaptive maintenance adjusts applications to reflect changing business needs and environmental challenges.

Accepted Answer

Adaptive maintenance involves modifying an application to adapt to new business needs or challenges in the environment. This is done to ensure that the application remains effective and relevant to the organization.

Question 18

Which of the following provides services through an easy to use Web browser over public networks rather than private lines?

Accepted Answer

An application service provider (ASP) provides services through an easy to use Web browser over public networks rather than private lines. Outsourcing refers to contracting work out to an external organization. Insourcing refers to bringing work in-house that was previously outsourced. Benchmarking is a process of comparing a company's performance to other companies in the same industry.

Question 19

Perfective maintenance is performed to fix errors.

Accepted Answer

Perfective maintenance is performed to improve the performance, efficiency, or maintainability of a software system, not to fix errors. Corrective maintenance is performed to fix errors.

Question 20

Which of the accountant roles involves contributing to systems survey and needs analysis?

Accepted Answer

Contributing to systems survey and needs analysis involves analyzing the existing system, identifying gaps, and proposing solutions. This is a role typically played by analysts who work closely with clients to understand their requirements and translate them into functional specifications. Programmers are responsible for writing code, implementers are responsible for integrating and testing the system, and purchasers are responsible for procuring the necessary hardware or software.

Quiz 17: Acquiring and Implementing Accounting Information Systems