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‡ Questions to be addressed in this chapter


include:
± What are the activities that take place in the
conceptual design phase of the systems development
life cycle (SDLC)?
± What activities take place in the physical systems
design phase?
± What happens during the systems implementation
and conversion process?
± What activities occur in the systems operation and
maintenance process?

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          p of 173


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‡ Accountants must understand the entire systems


development process, because they are
involved in several ways:
± Helping to specify their needs.
± As members of the development team.
± As auditors after the fact.
‡ Accountants also help keep the project on track
by:
± Evaluating and measuring benefits.
± Measuring costs.
± Ensuring the project stays on schedule.

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          3 of 173


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‡ Effective systems analysis and design


can ensure that developers:
± Correctly define the business problem.
± Design the appropriate solution.

|  
      

           of 173


& %"' %&

‡ The crucial phases of the SDLC include:


± Systems analysis to define the new systems
requirements (discussed in Chapter 18).
± The phases discussed in this chapter, which
include:
‡ Conceptual systems design
‡ Physical systems design
‡ Systems implementation and conversion
‡ Operation and maintenance

|  
      

          Ò of 173


& %"' %&

‡ The crucial phases of the SDLC include:


± Systems analysis to define the new systems
requirements (discussed in Chapter 18).
± The phases discussed in this chapter, which
include:
‡ 
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‡ Physical systems design
‡ Systems implementation and conversion
‡ Operation and maintenance

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‡ In the  
   
phase, a general framework is created for
implementing user requirements and
solving the problems identified in the
analysis phase.
‡ The three main steps are:
± Evaluate design alternatives.
± Prepare design specifications.
± Prepare the conceptual systems design
report.
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± There are many design decisions that must
be made. For example:
‡ Should a document be hard-copy or sent by EDI?
‡ Should the company use a large centralized
mainframe or some form of distributed processing?
‡ What form should data entry take, e.g., keyboard,
optical character recognition, POS devices?

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          10 of 173


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‡ Also, there are many ways to approach the


systems development process:
± Packaged software
± In-house development
± End-user development
± Outsourcing
‡ The company also chooses between:
± Modifying or enhancing existing software
± Replacing existing software
± Reengineering its business processes

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          11 of 173


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‡ The design team should identify a variety of
design alternatives and evaluate each with
respect to:
± How well it meets organizational and system
objectives
± How well it meets user needs
± Whether it is economically feasible
± Its advantages and disadvantages
‡ The steering committee evaluates the
alternatives.
‡ 
-  to view some of the design
considerations and alternatives from Table p0-1
in your textbook. "   $  
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‡ What format will the input take?
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‡ How frequently will outputs be produced?
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‡ How frequently will outputs be produced?
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‡ How will output be scheduled?
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± A  
     is
prepared at the end of the conceptual design
phase to:
‡ Guide physical system design activities.
‡ Communicate how management and user
information needs will be met.
‡ Help the steering committee assess system
feasibility.

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          38 of 173


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‡ The main component is a description of one or


more recommended system designs. This
description contains:
± The contents of each output, database, and input.
± Processing flows and the relationships among
programs, files, inputs, and outputs.
± Hardware, software, and resource requirements.
± Audit, control, and security processes and
procedures.
± A discussion of assumptions or unresolved problems
that might affect the final design.

|  
      

          3X of 173


& %"' %&

‡ The crucial phases of the SDLC include:


± Systems analysis to define the new systems
requirements (discussed in Chapter 18).
± The phases discussed in this chapter, which
include:
‡ Conceptual systems design
‡ 
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‡ Systems implementation and conversion
‡ Operation and maintenance

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          0 of 173


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‡ During the physical systems design phase, the
company determines how the conceptual AIS
design is to be implemented.
± The broad, user-oriented requirements of conceptual
design are translated into detailed specifications used
to code and test computer programs.
± Phases include:
‡ Designing output
‡ Creating files and databases
‡ Designing input
‡ Writing computer programs
‡ Developing procedures
‡ Building in controls

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± The objective of output design is to
determine the nature, format, content,
and timing of printed reports,
documents, and screen displays.
‡ Requires cooperation between users and
designers.

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‡ Important design considerations include:


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four categories:
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± Triggered exception reports
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‡ AIS developers prepare sample outputs


and users evaluate them to ensure they
are complete, relevant, and useful.
± Modifications are made as needed to ensure
acceptability.
± Many organizations require users to sign off
on these documents before proceeding
through the SDLC.

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± Systems designers must identify the
different types of data input and optimal
input methods.
± There are two principal types of data
input:
‡ Forms
‡ Computer screens

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± It is more efficient to enter data directly into
the computer than to record it on paper for
subsequent entry.
± Therefore, it¶s important to design computer
screens for input as well as output.

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‡ Computer screens are most effective when the following


principles are used:
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‡ Computer screens are most effective when the following


principles are used:
± Organize the screen for quick, accurate, and complete entry of
the data.
± ! $      $  ##    $
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          81 of 173


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‡ Computer screens are most effective when the following


principles are used:
± Organize the screen for quick, accurate, and complete entry of
the data.
± Enter data in the same order it appears on the document.
± #   
      $ #  
#  
  $ $  8

|  
      

          8p of 173


 )( ) !* "!+&

‡ Computer screens are most effective when the following


principles are used:
± Organize the screen for quick, accurate, and complete entry of
the data.
± Enter data in the same order it appears on the document.
± Complete the screen from left to right and top to bottom,
grouping logically related data together.
± "   
  
 >#   $  

         -   $ 
  

 
 8

|  
      

          83 of 173


 )( ) !* "!+&

‡ Computer screens are most effective when the following


principles are used:
± Organize the screen for quick, accurate, and complete entry of
the data.
± Enter data in the same order it appears on the document.
± Complete the screen from left to right and top to bottom,
grouping logically related data together.
± Design the screen so users can jump from one data entry
location to another or use a single key to go directly to screen
locations.
± * -    

   -8
‡ '
  $ 3#
      
 
 
8
‡ , $  #        
8
|  
      

          8 of 173


 )( ) !* "!+&

‡ Computer screens are most effective when the following


principles are used:
± Organize the screen for quick, accurate, and complete entry of
the data.
± Enter data in the same order it appears on the document.
± Complete the screen from left to right and top to bottom,
grouping logically related data together.
± Design the screen so users can jump from one data entry
location to another or use a single key to go directly to screen
locations.
‡ (       #      
8
± Make it easy to correct mistakes.
± , $
  
     $   

8

|  
      

          8Ò of 173



  


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          8V of 173


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‡   $ 
± Program development is one of the most time-
consuming activities in the SDLC.
± A     process should be
followed:
‡ With structured programming, programs should be
subdivided into small, well-defined modules to reduce
complexity and enhance reliability and modifiability.
‡ Modules should interact with a control module rather than
with each other.
‡ To facilitate testing and modification, each module should
have only one entry and exit point.

|  
      

          87 of 173


 )( ) !* "!+&

‡ To improve software quality, organizations


should develop programming standards (rules
for writing programs).
± Contributes to consistency among programs.
± Makes them easier to read and maintain.
‡ Consider doing structured program walk-
throughs to find incorrect logic, errors,
omissions, or other problems.

|  
      

          88 of 173


 )( ) !* "!+&

‡ Program preparation time may range from a few


days to a few years, depending on complexity.
‡ Though accountants need not be programmers,
they should understand how software is created.
‡ The following slides discuss the eight steps for
developing software and where these steps take
place in the SDLC.

|  
      

          8X of 173


 )( ) !* "!+&

   ‡ STEP ONE: Determine user
needs.

# ± Occurs during the systems analysis
"  stage of the SDLC.



" 

#   
$
, 

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|  
      

          X0 of 173


 )( ) !* "!+&

   ‡ STEP TWO: Develop and
document a plan.

# ± Occurs during the conceptual design
"  phase and the beginning of physical
design.


" 

#   
$
, 

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*  

|  
      

          X1 of 173


 )( ) !* "!+&

   ‡ STEP THREE: Write the program
code.

# ± Design in increasing levels of detail,
"  known as á á   
 .

± Begun during systems design and
" 
completed during systems
#   
implementation.
$
, 

%#  
$
*  

|  
      

          Xp of 173


 )( ) !* "!+&
 ‡ STEP FOUR: Test the program code.
  
± þ  is discovering and

#
eliminating program errors.
"  ± þ á  happens after a
program is coded and involves a

visual and mental review to discover
"  programming errors.
± Programs are tested for logic errors
#   
$ using test data that simulates both
,  valid transactions and all possible
%#  
error conditions.
$
*  

|  
      

          X3 of 173


 )( ) !* "!+&

   ± Large programs are often tested
in three stages:

# ‡ Individual program modules.
" 
‡ The linkages between the module
and the control module.


"  ‡ The interfaces between the
program being tested and other
#    application programs.
$
, 

%#  
$
*  

|  
      

          X of 173


 )( ) !* "!+&

   ± Errors need to be found as soon
as possible in the development

# process.
" 
± Errors discovered late cost 80±


1000% more to fix than those
"  found early.
#   
$
, 

%#  
$
*  

|  
      

          XÒ of 173


 )( ) !* "!+&

   ‡ STEP FIVE: Document the
program.

# ± Documentation explains how
" 
programs work and helps


correct and resolve errors.
"  ± Includes flowcharts, record
#   
layouts, E-R diagrams, REA
$ data models, narrative
, 
descriptions of the system, etc.,
%#   organized in a manual.
$
*  

|  
      

          XV of 173


 )( ) !* "!+&

   ‡ STEP SIX: Train program users.
± Often uses the program

# documentation.
" 



" 

#   
$
, 

%#  
$
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|  
      

          X7 of 173


 )( ) !* "!+&

   ‡ STEP SEVEN: Install the system.
 All components are brought

# together, and the company
" 
begins to use the system.


" 

#   
$
, 

%#  
$
*  

|  
      

          X8 of 173


 )( ) !* "!+&

   ‡ STEP EIGHT: Use and modify
the system.

# ± m     is a
" 
response to any factors that
require program revision.


"  ± Includes requests for:
‡ New or revised reports.
#    ‡ Changes in input, file content, or
$
,  values such as tax rates.
‡ Error detection and correction.
%#  
$ ‡ Conversion to new hardware.
*  

|  
      

          XX of 173



  


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|  
      

          100 of 173


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‡ 
$ $ 
± Individuals who interact with a newly-
designed AIS need procedures to cover:
‡ Input preparation
‡ Transaction processing
‡ Error detection and correction
‡ Controls
‡ Reconciliation of balances
‡ Database access
‡ Output preparation and distribution
‡ Computer operator instructions

|  
      

          101 of 173


 )( ) !* "!+&

‡ Procedures may take the form of:


± System manuals
± User instruction classes
± Training materials
± Online help screens

|  
      

          10p of 173


 )( ) !* "!+&

‡ The procedures may be written by:


± Development teams;
± Users; or
± Teams representing both groups.

|  
      

          103 of 173



  


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          10 of 173


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‡   $ 
± Improperly controlled input, processing, and
database functions produce information of
questionable value.
± Controls must be built into an AIS to ensure
its effectiveness, efficiency, and accuracy.
These controls should:
‡ Minimize errors.
‡ Detect and correct errors when they do occur.
± Accountants play a vital role in this area.

|  
      

          10Ò of 173


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‡ # 


    
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          10V of 173


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          108 of 173


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          10X of 173


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|  
      

          110 of 173


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          111 of 173


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|  
      

          113 of 173


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|  
      

          11 of 173


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‡ 
 $  #
± At the end of the physical design phase, a


     is
prepared, summarizing what was
accomplished.
± This report serves as the basis for
management¶s decision whether to proceed to
implementation.

|  
      

          11Ò of 173


& %"' %&

‡ The crucial phases of the SDLC include:


± Systems analysis to define the new systems
requirements (discussed in Chapter 18).
± The phases discussed in this chapter, which
include:
‡ Conceptual systems design
‡ Physical systems design
‡  #    $
, 
‡ Operation and maintenance

|  
      

          11V of 173


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) !* *(!*!&  %& &"
%&.!%&
‡  
 $   #
± Employees can be hired from outside or
transferred internally.
‡ Hiring from within is usually more effective and
less costly, because the employees already
understand the business.
‡ Transferring displaced employees can enhance
loyalty and morale.
± Companies take training shortcuts because:
‡ Effective training is time-consuming and
expensive.
‡ Those who understand the system are maintaining
and upgrading it.

|  
      

          1pV of 173


) !* *(!*!&  %& &"
%&.!%&
‡ When training is insufficient, the company will
not achieve the expected return on investment.
‡ The hidden cost is that users will turn to their
coworkers who have mastered the system for
help. Results in:
± Less productive coworkers
± Increased costs
‡ Effective training includes:
± Hardware and software skills
± Orientation to new policies and operations
‡ The training should be scheduled just before
systems testing and conversion.

|  
      

          1p7 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Types of training include:
± Technical training from vendors
± Self-study manuals
± Computer-aided instruction
± Videotape presentations
± Role-playing
± Case studies
± Experimenting with the AIS under the
guidance of experienced users

|  
      

          1p8 of 173



  


#

" 




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          1pX of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three types of documentation must be
prepared for new systems:
± ", # $
  
‡ "
    $ 
$9
±   $
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± #   # #   $ $    8
±    /
 8
±   8
± '

# 
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|  
      

          130 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three types of documentation must be
prepared for new systems:
± Development documentation
± %#   $
  

‡ 
$9
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$ 8
± 4  $ $   

$8
± !6 # 
  $     6 

|  
      

          131 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three types of documentation must be
prepared for new systems:
± Development documentation
± Operations documentation
± ' $
  
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|  
      

          13p of 173



  


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|  
      

          133 of 173


) !* *(!*!&  %& &"
%&.!%&
‡   
± Inadequate system testing has contributed to the
failure of systems.
± All of the following should be given a trial run in
realistic circumstances.
‡ Documents and reports
‡ User input
‡ Operating and control procedures
‡ Processing procedures
‡ Computer programs
± Should also test:
‡ Capacity limits
‡ Backup and recovery procedures

|  
      

          13 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three common forms of testing include:
± 2 -1
‡ #11# , /  #
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8
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|  
      

          13Ò of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three common forms of testing include:
± Walk-throughs
± 
    
 
‡ "  /  #  #  
$ $8
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#
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8

|  
      

          13V of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three common forms of testing include:
± Walk-throughs
± Processing test transactions
± 

# 
 
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# 

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|  
      

          137 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Three common forms of testing include:
± Walk-throughs
± Processing test transactions
± Acceptance tests
‡ !, /  #
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|  
      

          138 of 173



  


#

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|  
      

          13X of 173


) !* *(!*!&  %& &"
%&.!%&
‡ 
, 
±    is the process of changing from the old
AIS to the new.
± Many elements must be converted, including:
‡ Hardware
‡ Software
‡ Data files
‡ Procedures
± The process is complete when the new AIS has
become a routine, ongoing part of the system.

|  
      

          10 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ ,  ##

± Four conversion approaches are used to
change from an old to a new system:
‡ Direct conversion
‡ Parallel conversion
‡ Phase-in conversion
‡ Pilot conversion

|  
      

          11 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ ,  ##

± Four conversion approaches are used to
change from an old to a new system:
‡ " 

, 
‡ Parallel conversion
‡ Phase-in conversion
‡ Pilot conversion

|  
      

          1p of 173


) !* *(!*!&  %& &"
%&.!%&
‡ " 

, 
± Immediately terminates the old AIS when the
new one is introduced.
± Appropriate when:
‡ The old AIS has no value; or
‡ The new AIS is so different that comparisons
between the two are meaningless.

|  
      

          13 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Main advantage to direct conversion:
± It¶s inexpensive
‡ Main disadvantage:
± It provides no backup AIS.
‡ There is a high risk of failure unless the
new system has been very carefully
developed and tested.

|  
      

          1 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ ,  ##

± Four conversion approaches are used to
change from an old to a new system:
‡ Direct conversion
‡   
, 
‡ Phase-in conversion
‡ Pilot conversion

|  
      

          1Ò of 173


) !* *(!*!&  %& &"
%&.!%&
‡   
, 
± Operates the old and new systems
simultaneously for a period of time.
± You can process transactions with both
systems, compare output, reconcile
differences, and make corrections to the new
AIS.

|  
      

          1V of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Main advantage to parallel conversion:
± It protects the company from errors.
‡ Main disadvantage:
± It is costly and stressful for employees to process all
transactions twice.
‡ Because companies often experience problems
during conversion, parallel processing has
gained widespread popularity.

|  
      

          17 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ ,  ##

± Four conversion approaches are used to
change from an old to a new system:
‡ Direct conversion
‡ Parallel conversion
‡  1 
, 
‡ Pilot conversion

|  
      

          18 of 173


) !* *(!*!&  %& &"
%&.!%&
‡  1 
, 
± Gradually replaces elements of the old AIS with the
new one.
± The new system is often phased in a module at a
time.
± Main Advantage:
‡ Data processing resources can be acquired over time.
± Disadvantages:
‡ Costs of creating temporary interfaces between old and new
AIS.
‡ Time required to make the complete conversion.

|  
      

          1X of 173


) !* *(!*!&  %& &"
%&.!%&
‡ ,  ##

± Four conversion approaches are used to
change from an old to a new system:
‡ Direct conversion
‡ Parallel conversion
‡ Phase-in conversion
‡  
, 

|  
      

          1Ò0 of 173


) !* *(!*!&  %& &"
%&.!%&
‡  
, 
± Implements a system in just one part of the
organization, e.g., a branch office or a single store.
± When problems with the system are resolved, the
new system could be implemented at the remaining
locations.
± Advantages:
‡ Localizes conversion problems and allows training in a live
environment.
± Disadvantages:
‡ Long conversion time.
‡ Need for interfaces between old and new systems.

|  
      

          1Ò1 of 173


) !* *(!*!&  %& &"
%&.!%&
‡ " 
, 
± Data conversion can be time-consuming,
tedious, and expense.
± The difficulty and magnitude is easy to
underestimate.
± Data files may need to be modified in three
ways:
‡ Files may be moved to a different storage medium
(e.g., tape to disk).
‡ Data content may be changed (e.g., fields added
or deleted).
‡ A file or database format may be changed.

|  
      

          1Òp of 173


) !* *(!*!&  %& &"
%&.!%&
‡ Steps in the data conversion process:
± Decide which data files need to be converted.
± Check files for completeness and data inaccuracies,
and remove any inconsistencies.
± Do the actual data conversion.
± Validate the new files to ensure data were not lost
during conversion.
± If the file conversion is lengthy, update the new files
with transactions that occurred during data
conversion.
± After conversion and testing, monitor the system to
make sure it runs smoothly and accurately.
± Document the conversion activities.

|  
      

          1Ò3 of 173



  


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          1Ò of 173


%! %& &" *& !&&!

‡ The last step in the SDLC is to operate


and maintain the new system.
‡ A       should be
conducted to ensure the new AIS meets
its planned objectives.

|  
      

          1ÒÒ of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± +  $ >
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|  
      

          1ÒV of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Goals and objectives
±   
 
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‡ "  / 
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          1Ò7 of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Goals and objectives
± Satisfaction
±   ‡ 2  3#
$  
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|  
      

          1Ò8 of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Goals and objectives
± Satisfaction
± Benefits
±  ‡ 

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%! %& &" *& !&&!

‡ Factors and questions include:


± Goals and objectives
± Satisfaction
± Benefits
± Costs
±   
‡     $ $   /0

|  
      

          1V0 of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Goals and objectives
± Satisfaction
± Benefits
± Costs
± Reliability
± 



‡ "   #$


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|  
      

          1V1 of 173


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± Goals and objectives
± Satisfaction
± Benefits
± Costs
± Reliability
± Accuracy‡ "   #$
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|  
      

          1Vp of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± #   
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|  
      

          1V3 of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Compatibility
±   $ 
 
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|  
      

          1V of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Compatibility
± Controls and security
± !
˜   $6  1 $  #
$0

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          1VÒ of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Compatibility
± Controls and security
± Errors
±   
‡   # $  $6  
 $0

|  
      

          1VV of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Compatibility
± Controls and security
± Errors
± Training
± 
 
‡  

   $6 0

|  
      

          1V7 of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Compatibility
± Controls and security
± Errors
‡  

     $   
± Training

   0
‡     /
    ,$0
± Communications
± %  5  
 

|  
      

          1V8 of 173


%! %& &" *& !&&!

‡ Factors and questions include:


± Compatibility
± Controls and security
± Errors
± Training
± Communications
± Organization changes
#  $

 0
‡  $
  

± "
  
|  
      

          1VX of 173


%! %& &" *& !&&!

‡ Any problems discovered during the


review should be brought to
management¶s attention, and adjustments
should be made.
‡ When the review is complete, a  
     is
prepared.
‡ User acceptance of that report is the final
activity in systems development.
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          170 of 173


%! %& &" *& !&&!

‡ Control of the AIS is then passed to the


data processing department.
‡ But the work is not done.
± About 30% of the work takes place during
development.
± The remaining 70% is spent in maintaining
the system²particularly with respect to
software modifications and updates.

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          171 of 173


'**) &" %&('%&
‡ You¶ve learned in more depth about the activities
that take place in the conceptual design phase of
the systems development life cycle (SDLC).
‡ You¶ve also learned about activities that take
place in the physical systems design phase.
‡ You¶ve explored what happens during the
systems implementation and conversion
process.
‡ Finally, you¶ve learned about the activities in the
last phase of the systems development life
cycle²the systems operation and maintenance
process.
|  
      

          17p of 173

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