1 Chapter 1 Introduction to Accounting Information Systems Chapter 18 Systems Implementation and Operation
Learning Objectives Know goals, plans, tasks, results of systems implementation Understand how accountants take part in implementation Appreciate interdependent tasks during implementation Understand importance of testing
Learning Objectives (2) Know goals, plans, tasks, results of systems operation Recognize how accountants are involved in systems operation Understand dual functions of post- implementation review: determine effectiveness/efficiency of new system and assess quality of development process Know difficulties of systems maintenance
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5 Systems Implementation Goals Complete design from design document Write, test, document programs & procedures Prepare user manuals Train personnel Test system Ensure correct conversion
6 Implementation Approaches Time Parallel Direct Modular = old = new
7 Implementation plans & documents
8 Project completion report Summary of requirements satisfied by new system Estimated/actual duration of each development stage Estimated/actual systems performance (response time, costs, benefits) Systems documentation Program documentation
9 Project completion report (2) User manual Operations run manual System test report User training program & manuals Operator training program & manuals
10 Testing Specify test conditions Review test conditions (walkthrough) Create test data Execute tests Evaluate results
11 Approvals Users - verify system & user manual meet requirements IS - confirm system completed & works Management - reviews performance objectives, costs, projected benefits; ensures that implementation is in best interest of organization IT audit - compares test result with original requirements/specifications, reviews adequacy of controls, confirms compliance with development standards
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13 Periodic Examinations Periodic systems survey - when it is likely that cost of review will be less than value of improvements Post-implementation review - to follow up a system’s recent implementation Systems maintenance - in response to specific request
14 Post-implementation review goals Determine whether user is satisfied with new system Identify degree of correspondence between system performance requirements & system’s achieved performance Evaluate quality of new system’s documentation, training programs, file conversions Review performance of new system and, if necessary, recommend improvements.
15 Post-implementation review goals (2) Ascertain if organization’s project management framework & SDLC were followed Recommend improvements to system development standards manual, if necessary Perfect cost/effectiveness analysis; review cost projections/benefit estimates; compare actual Perfect project planning procedures; compare total costs to cost estimates & schedules Make any other recommendations for improvement
16 Post-implementation review report System goals - how system meets goals Assessment of system’s overall quality Assessment of quality of development process Conclusions Recommendations: –for improving performance of new system –for improving project management & systems development process Signoff (approvals)
17 Types of maintenance activities Corrective - fix errors Perfective - improve performance of applications Adaptive - adjusts applications to reflect changing business needs & environmental challenges
18 Systems maintenance goals Accomplish system changes quickly & efficiently Prevent changes from causing other problems Make changes in overall best interest Perfect development/maintenance procedures by collecting/using information about changes Supplant maintenance with system survey if requested changes are significant or would destroy system Minimize control exposure & organizational disruption
Learning Objectives Know goals, plans, tasks, results of systems implementation Understand how accountants take part in implementation Appreciate interdependent tasks during implementation Understand importance of testing
Learning Objectives (2) Know goals, plans, tasks, results of systems operation Recognize how accountants are involved in systems operation Understand dual functions of post- implementation review: determine effectiveness/efficiency of new system and assess quality of development process Know difficulties of systems maintenance