CIA 3002 ADVANCED ACCOUNTING INFORMATION SYSTEMS

Semester 1, Session 2021/22

List of Questions for Discussion

1st November 2021 (Groups A & B)

 What are the four primary elements of the database environment?

 What flat-file data management problems are solved as a result using the database
concept?
 Explain the relationship between the three levels of the data definition language. As a
user, which level would you be most interested in?
 Discuss the potential aggravations you might face as a student because of your
university’s use of a flat-file data management environment.
 Discuss why control procedures over access to the data resource become more crucial
under the database approach than in the flat-file environment.

8th November 2021 (Groups C & D)

 Discuss and give an example of the following types of associations: (1:0,1), (1:M), and
(M:M).
 What are the four characteristics of properly designed relational database tables?
 What are the conditions for third normal form (3NF)?
 As an accountant, why would you need to be familiar with data normalization
techniques?
 Discuss the accounting implications of the update, insertion, and deletion anomalies
associated with improperly normalized tables.

15th November 2021 (Groups E & F)

 What is an REA diagram?

 Distinguish between economic events and support events, with example of each.
 Explain the relationship between cardinality and association.
 Explain how REA databases can support financial statement reporting when they do not
employ journals and ledgers.
 Describe the minimum number and type of events that an REA diagram must include.

22nd November 2021 (Group G & H)

 What are they five stages of the system development life cycle (SDLC) and the role of
accountants in it?
 Discuss the various feasibility measures that should be considered with example for
each. Who should be included in the group of evaluators?
 Do you think that communication skills, both oral and written, are crucial for proper
execution of the SDLC?
 Discuss the independence issue when audit firms also provide consulting input into the
development and selection of new systems.
 How do underestimation of the cost and time requirements of the SDLC occurs? How
can it be improved?

29th November 2021 (Groups I & J)

 Discuss briefly the six systems development controls and two systems maintenance
controls.
 Distinguish auditing around the computer and auditing through the computer?
 What types of output would be considered extremely sensitive in a university setting?
Give three examples and explain why the information would be considered sensitive.
Discuss who should and should not have access to each type of information.
 Why is computer waste disposal a potential internal control issue? How to remedy this
issue?
 Why are auditors responsible for evaluating the controls in the SDLC’s process? Do you
think the current auditors are able to do so?

13th December 2021 (Group K & L)

 What is a project and what are its main attributes?

 What is project management? Describe the project management framework and provide
examples where applicable.
 What is the role of the project manager? What are suggested skills for all project
managers and for IT project managers?
 What functions can you perform with project management software?
 Discuss ethical decisions that project managers often face.

20th December 2021 (Group M & N)

 Explain the four frames of organizations.

 Describe how organizational culture is related to project management.
 What makes IT projects different from other types of projects?
 Discuss how outsourcing is changing IT project management.
 Discuss how virtual teams is changing IT project management.

10th January 2022 (Group O & P)

 Why do you think schedule issues often cause the most conflicts on projects?
 Explain the difference between estimating activity durations and estimating the effort
required to perform an activity.
 Explain the following schedule development tools and concepts: Gantt charts, critical
path method, PERT, critical chain scheduling, and sprints.
 What do you think about adding slack to individual task estimates and buffer for the
entire project?
 How can you minimize or control changes to project schedules?