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Accounting Information Systems 13th Edition By Marshall-B.-Romney - Test Bank
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Accounting Information Systems, 13e (Romney/Steinbart) Chapter 3 Systems Documentation Techniques 3.1 Prepare and use data flow diagrams to understand, evaluate, and document information systems. 1) Graphical representations of information are often supplemented by A) narrative descrip...

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  • August 18, 2023
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  • 2023/2024
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Accounting Information Systems, 13e (Romney/Steinbart)
Chapter 22 Systems Design, Implementation, and Operation

22.1 Discuss the conceptual systems design process and the activities in this phase.

1) In which phase of the SDLC does developing a general framework for implementing user
requirements occur?
A) conceptual systems design
B) implementation and conversion
C) operations and maintenance
D) physical design
Answer: A
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic

2) The ________ is responsible for evaluating the design alternatives and selecting the one that
best meets the organization's needs.
A) design team
B) implementation committee
C) steering committee
D) systems analysts
Answer: C
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic

3) Which of the following lists represent the sequence of elements in developing the conceptual
design specifications?
A) input, data storage, processing procedures and operations, and output
B) input, output, data storage, and processing procedures and operations
C) output, data storage, input, and processing procedures and operations
D) processing procedures and operations, input, data storage, and output
Answer: C
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic




1
Copyright © 2015 Pearson Education, Inc.

,4) Which element of design specification will help the project team find an efficient way to
collect data for preparing sales reports?
A) data collection
B) input
C) output
D) processing procedures
Answer: B
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic

5) One of the purposes of the ________ is to guide physical systems design activities.
A) conceptual systems design report
B) physical systems design report
C) program design
D) systems analysis report
Answer: A
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic

6) Deciding how often a certain report should be provided to users is part of which conceptual
design specification element?
A) data storage
B) input
C) output
D) processing procedures and operations
Answer: C
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic

7) Which of the following is not a reason for preparing the conceptual systems design report?
A) It can be used to guide physical systems design activities.
B) It communicates how management and user information needs will be met.
C) It discusses the design alternatives that were not selected for the project.
D) It helps the steering committee assess system feasibility.
Answer: C
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic




2
Copyright © 2015 Pearson Education, Inc.

,8) Which consideration below is not considered important to output design?
A) format
B) location
C) medium
D) source
Answer: D
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic

9) How can accountants help in the systems development life cycle (SDLC) process?
Answer: Accountants must first understand the development process, and then realize that they
can make a valuable contribution to the development process in several ways. As users,
accountants can specify their needs and help explain such needs to the development team. As
members of the development team, they can provide valuable input throughout the design and
development process. As auditors, they can perform attest functions with a greater working
knowledge and enhanced skill sets. Accountants should keep the project on track by evaluating
and measuring benefits, monitoring costs, and helping to maintain the timetable.
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking

10) What factors does a steering committee consider when evaluating different system designs?
Answer: How well does the design meet organizational and systems objectives? How well does
the design meet users' needs? How economically feasible is the design in terms of costs versus
benefit? What are the advantages and disadvantages of the design? Do the advantages outweigh
the disadvantages?
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic

11) What are the purposes of a conceptual systems design report?
Answer: The purposes of this report are to a) guide physical systems design activities, b)
communicate how management and user information needs will be met, and c) help the steering
committee assess system feasibility.
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic




3
Copyright © 2015 Pearson Education, Inc.

, 12) Describe the conceptual systems design phase and identify the elements of conceptual design
specifications.
Answer: The conceptual systems design phase involves the development of the general
framework for implementing user requirements and solving problems identified in the analysis
phase. Conceptual design elements include the following elements: Output specifications to meet
users' information needs. Data storage specifications based on reports that need to be produced,
the manner in which data are stored (sequential, random, etc.), the type of database to use, and
appropriate field sizes. Input specification after output is identified so that the "when, where, and
how" of data input are appropriate for the types of output needed. Processing procedures and
operations specifications are determined after the sequencing and processes for input and data
storage are known.
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Analytic

13) Which of the below standards should not be used to evaluate design alternatives in the
conceptual systems design stage of the SDLC?
A) how well a system meets organizational objectives
B) how well a system meets user needs
C) the economic feasibility of each alternative
D) the amount of time it required to formulate each alternative
Answer: D
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytic

14) The project committee for ALDI corporation is attempting to evaluate design alternatives
proposed for a new, organization-wide accounting information system. However, there is a great
deal of debate regarding whether source documents, turnaround documents, or source data
automation should be utilized in the new system. Which design consideration is most
appropriately associated with these alternatives?
A) communication channels
B) data storage structure
C) file organization and access
D) input medium
Answer: D
Objective: Learning Objective 1
Difficulty: Moderate
AACSB: Reflective Thinking




4
Copyright © 2015 Pearson Education, Inc.

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