# data[].attributes.headline
DG NORAZIMA BINTI AG ISMAIL (BB15110183)

# data[].attributes.subject
DG NORAZIMA BINTI AG ISMAIL (BB15110183)

# data[].attributes.body
BB15110276

# data[].attributes.headline
MUHAMMAD FAHMI AZIZI B MHD FAUZI (BB1511

# data[].attributes.subject
MUHAMMAD FAHMI AZIZI B MHD FAUZI (BB1511

# data[].attributes.headline
MUHAMMAD FAHMI AZIZI B MHD FAUZI (BB15110425)

# data[].attributes.subject
MUHAMMAD FAHMI AZIZI B MHD FAUZI (BB15110425)

# data[].attributes.body
bb15110379

# data[].attributes.body
BB15110136
System Analysis and Design
System Analysis
1. Analysis of current system achievement
-establish the system boundaries which would define the scope and the coverage of the system.
-helps the system designer to conclude whether the system is the closed type or an open, and a deterministic or a probabilistic.
-define the system objective
-to seek the acceptance of the people to a new development
http://www.yourarticlelibrary.com/management/mis-management/system-analysis-objectives-reasons-and-tools-mis/70388
2) Analysis of system's user needs
Understanding user requirements is an integral part of information systems design and is critical to the success of interactive systems. It is now widely understood that successful systems and products begin with an understanding of the needs and requirements of the users
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.89.2102&rep=rep1&type=pdf
3) Information gathering techniques
-user requirements analysis is to gather background information about the users and stakeholders and the processes that currently take place.
Techniques
- Stakeholder analysis
- Secondary market research
- Context of use analysis
- Field study and observational methods
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.89.2102&rep=rep1&type=pdf
4) System's analysis report
- Introduction

a) History and background of the company

b) Hierarchical structure of the company

c) General operations of the current systems

- Specific problems collected and identified from company users

- A detailed discussion of the specific problems collected from end-users

- A statement of end-users expectations

- Evaluate the technical and operational feasibility of the proposed project

- Data flow diagram of the propose system
https://www.coursehero.com/file/10731087/system-analysis-report/
5) Accountant role in system analysis
-Studying the general budget of the system;
- Identifying Accurately the problem;
- Conducting economic feasibility in order to develop the system;
- Developing the policy of the development of the system;
- Identifying the financial and accounting reports which will be extracted from the system;
- Identifying a mechanism of implementing the accounting restrictions through the systems;
- Establishing a mechanism of the flow of the financial data through accounting cycle of the company;
- Debating with the analyzer in order to illustrate the requirements of the system's users;
- Identifying the resources which shall be used in order to produce the outputs;
- Identifying the processes which shall be implemented in order to produce the outputs;
- Identifying the outputs which shall be produced;
- Identifying the inputs required for producing the outputs
https://ijbssnet.com/journals/Vol_5_No_4_Special_Issue_March_2014/31.pdf

System Design
1) User interface design
User Interface (UI) Design focuses on anticipating what users might need to do and ensuring that the interface has elements that are easy to access, understand, and use to facilitate those actions. UI brings together concepts from interaction design, visual design, and information architecture.
https://www.usability.gov/what-and-why/user-interface-design.html
2) Output design
The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3) Input design
input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc. Therefore, the quality of system input determines the quality of system output. It is important to design appropriate data input methods to prevent errors while entering data.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4) Security and control measures
System security refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage. In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.
Control measures
-back up
- physical access control to facilities
-using logical or software control
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm
5) Accountant role in system designing
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes. An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system.
http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
SYSTEM ANALYSIS

Definition - What does Systems Analysis mean?
Systems analysis the process of observing systems for troubleshooting or development purposes. It is applied to information technology, where computer-based systems require defined analysis according to their makeup and design
https://www.techopedia.com/definition/9611/systems-analysis.
1. ANALYSIS OF CURRENT SYSTEM

Current systems analysis technique is used to evaluate the degree of support provided by current systems to the business activities of the enterprise. Assessments of user and technical satisfaction are performed and data, procedures and problems are analyzed.

Purpose

The purpose of current systems analysis technique is to identify shortcomings and issues with current systems. It is used to assess the usefulness, usability, and overall user satisfaction with the current systems to facilitate decision making concerning the current systems’ strategic and tactical viability.
https://www.projectmanagement.com/process/popup.cfm?ID=23401
2. ANALYSIS OF SYSTEM USER NEEDS

User requirements, often referred to as user needs, describe what the user does with the system, such as what activities that users must be able to perform. User requirements are generally documented in a User Requirements Document (URD) using narrative text. User requirements are generally signed off by the user and used as the primary input for creating system requirements.

An important and difficult step of designing a software product is determining what the user actually wants it to do. This is because the user is often not able to communicate the entirety of their needs and wants, and the information they provide may also be incomplete, inaccurate and self-conflicting. The responsibility of completely understanding what the customer wants falls on the business analyst. This is why user requirements are generally considered separately from system requirements. The business analyst carefully analyzes user requirements and carefully constructs and documents a set of high quality system requirements ensuring that that the requirements meet certain quality characteristics.

System requirements are the building blocks developers use to build the system. These are the traditional “shall” statements that describe what the system “shall do.” System requirements are classified as either functional or supplemental requirements.  A functional requirement specifies something that a user needs to perform their work.  For example, a system may be required to enter and print cost estimates; this is a functional requirement.  Supplemental or non-functional requirements specify all the remaining requirements not covered by the functional requirements. I prefer to use the term supplemental requirements instead of non-functional requirements; who wants to be termed nonfunctional? Supplemental requirements are sometimes called quality of service requirements. The plan for implementing functional requirements is detailed in the system design. The plan for implementing supplemental requirements is detailed in the system architecture.  The list below shows various types of supplemental requirements.

Accessibility

Accuracy

Audit, control, and reporting

Availability

Backup and restore

Capacity, current and forecast

Certification

Compliance

Compatibility of software, tools, standards, platform, database, and the like

Concurrency

Configuration management

Dependency on other parties

Deployment

Documentation

Disaster recovery

Efficiency (resource consumption for given load)

Effectiveness (resulting performance in relation to effort)

Emotional factors (like fun or absorbing)

Environmental protection

Error handling

Escrow

Exploitability

Extensibility (adding features, and carry-forward of customizations at next major version upgrade)

Failure management

Interoperability

Legal and regulatory

Licensing

Localizability

Maintainability

Modifiability

Network topology

Open source

Operability

Performance/response time

Price

Privacy

Portability

Quality

Recovery/recoverability

Redundancy

Reliability (e.g., mean time between failures – MTBF)

Reporting

Resilience

Resource constraints (processor speed, memory, disk space, network bandwidth, etc.)

Response time

Robustness

Scalability (horizontal, vertical)

Security

Stability

Safety

Supportability

Testability

Throughput

Usability

http://enfocussolutions.com/business-user-and-system-requirements/
3 INFORMATION GATHERING TECHNIQUES

#1: One-on-one interviews

The most common technique for gathering requirements is to sit down with the clients and ask them what they need. The discussion should be planned out ahead of time based on the type of requirements you're looking for. There are many good ways to plan the interview, but generally you want to ask open-ended questions to get the interviewee to start talking and then ask probing questions to uncover requirements.

#2: Group interviews

Group interviews are similar to the one-on-one interview, except that more than one person is being interviewed — usually two to four. These interviews work well when everyone is at the same level or has the same role. Group interviews require more preparation and more formality to get the information you want from all the participants. You can uncover a richer set of requirements in a shorter period of time if you can keep the group focused.

#3: Facilitated sessions

In a facilitated session, you bring a larger group (five or more) together for a common purpose. In this case, you are trying to gather a set of common requirements from the group in a faster manner than if you were to interview each of them separately.

#4: Joint application development (JAD)

JAD sessions are similar to general facilitated sessions. However, the group typically stays in the session until the session objectives are completed. For a requirements JAD session, the participants stay in session until a complete set of requirements is documented and agreed to.

#5: Questionnaires

Questionnaires are much more informal, and they are good tools to gather requirements from stakeholders in remote locations or those who will have only minor input into the overall requirements. Questionnaires can also be used when you have to gather input from dozens, hundreds, or thousands of people.

#6: Prototyping

Prototyping is a relatively modern technique for gathering requirements. In this approach, you gather preliminary requirements that you use to build an initial version of the solution — a prototype. You show this to the client, who then gives you additional requirements. You change the application and cycle around with the client again. This repetitive process continues until the product meets the critical mass of business needs or for an agreed number of iterations.

#7: Use cases

Use cases are basically stories that describe how discrete processes work. The stories include people (actors) and describe how the solution works from a user perspective. Use cases may be easier for the users to articulate, although the use cases may need to be distilled later into the more specific detailed requirements.

#8: Following people around

This technique is especially helpful when gathering information on current processes. You may find, for instance, that some people have their work routine down to such a habit that they have a hard time explaining what they do or why. You may need to watch them perform their job before you can understand the entire picture. In some cases, you might also want to participate in the actual work process to get a hands-on feel for how the business function works today.

#9: Request for proposals (RFPs)

If you are a vendor, you may receive requirements through an RFP. This list of requirements is there for you to compare against your own capabilities to determine how close a match you are to the client's needs.

#10: Brainstorming

On some projects, the requirements are not "uncovered" as much as they are "discovered." In other words, the solution is brand new and needs to be created as a set of ideas that people can agree to. In this type of project, simple brainstorming may be the starting point. The appropriate subject matter experts get into a room and start creatively brainstorming what the solution might look like. After all the ideas are generated, the participants prioritize the ones they think are the best for this solution. The resulting consensus of best ideas is used for the initial requirements
4. SYSTEM ANALYSIS REPORT
Introduction

a) History and background of the company

b) Hierarchical structure of the company

c) General operations of the current systems

- Specific problems collected and identified from company users

- A detailed discussion of the specific problems collected from end-users

- A statement of end-users expectations

- Evaluate the technical and operational feasibility of the proposed project

- Data flow diagram of the propose system
https://www.coursehero.com/file/10731087/system-analysis-report/

5. Accountant role in systems analysis
- As a user, accountants must provide a clear picture of their problems and needs to the systems professional. For example, accountants must specify accounting techniques to be used; internal control requirements, such as audit trails; and special algorithms, such as depreciation models.
- Participate in systems development as members of the development team. Their involvement often extends beyond the development of strictly accounting information systems applications. Systems that do not process financial transactions may still draw on accounting data. The accountant may be consulted to provide advice or to determine if the proposed system constitutes an internal control risk.
- Involved in systems development as auditors. Accounting information systems must be audit. Some computer audit techniques require special features that must be designed into the system. The auditor/accountant has a stake in such systems and must be involved early in their design.
http://www.engineering-bachelors-degree.com/business-information-management/uncategorized/managing-the-systems-development-life-cyclethe-accountants-role-in-managing-the-sdlc/
System Design
1. USER INTERFACE
In information technology, the user interface (UI) is everything designed into an information device with which a person may interact. This can include display screens, keyboards, a mouse and the appearance of a desktop. It is also the way through which a user interacts with an application or a website. The growing dependence of many companies on web applications and mobile applications has led many companies to place increased priority on UI in an effort to improve the user's overall experience.
https://searchmicroservices.techtarget.com/definition/user-interface-UI
2. output design

Output Design

The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

Objectives of Output Design

The objectives of input design are −

To develop output design that serves the intended purpose and eliminates the production of unwanted output.

To develop the output design that meets the end users requirements.

To deliver the appropriate quantity of output.

To form the output in appropriate format and direct it to the right person.

To make the output available on time for making good decisions.

Let us now go through various types of outputs −

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3. input design

Input Design

In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

Therefore, the quality of system input determines the quality of system output. Welldesigned input forms and screens have following properties −

It should serve specific purpose effectively such as storing, recording, and retrieving the information.

It ensures proper completion with accuracy.

It should be easy to fill and straightforward.

It should focus on user’s attention, consistency, and simplicity.

All these objectives are obtained using the knowledge of basic design principles regarding −

What are the inputs needed for the system?

How end users respond to different elements of forms and screens.

Objectives for Input Design

The objectives of input design are −

To design data entry and input procedures

To reduce input volume

To design source documents for data capture or devise other data capture methods

To design input data records, data entry screens, user interface screens, etc.

To use validation checks and develop effective input controls.

Data Input Methods

It is important to design appropriate data input methods to prevent errors while entering data. These methods depend on whether the data is entered by customers in forms manually and later entered by data entry operators, or data is directly entered by users on the PCs.

A system should prevent user from making mistakes by −

Clear form design by leaving enough space for writing legibly.

Clear instructions to fill form.

Clear form design.

Reducing key strokes.

Immediate error feedback.

Some of the popular data input methods are −

Batch input method (Offline data input method)

Online data input method

Computer readable forms

Interactive data input

Input Integrity Controls

Input integrity controls include a number of methods to eliminate common input errors by end-users. They also include checks on the value of individual fields; both for format and the completeness of all inputs.

Audit trails for data entry and other system operations are created using transaction logs which gives a record of all changes introduced in the database to provide security and means of recovery in case of any failure.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
4.
Introduction

Bhaskar and Ahson [1] state that security controls are selected and applied based on a risk assessment of the information system. The risk assessment process identifies system threats and vulnerabilities, and controls are for mitigating risk and to reduce probability of loss. When management chooses to mitigate a risk, they will do so by implementing one or more of three different types of controls. Purcell [2] states that security controls are measures taken to safeguard an information system from the attacks against the confidentiality, integrity, and availability of the information system. There are two ways to categorize security controls. The first way is to put the security control into administrative, technical (also called logical), or physical control categories. In this taxonomy, the control category is based on their nature. The second way to categorize security controls is taxonomy according to the time that they act, relative to a security incident, they are directing, preventing and correcting.

Physical Security Controls

Physical security controls are means and devices to control physical access to sensitive information and to protect the availability of the information [2]. Schweitzer [3] states that those security elements necessary to ensure that unauthorized persons are excluded from physical spaces and assets where their presence represents a potential threat. All types of computers, computing devices and associated communications facilities must be considered as sensitive assets and spaces and be protected accordingly. Examples of physical security controls are physical access systems including guards and receptionists, door access controls, restricted areas, closed-circuit television (CCTV), automatic door controls and human traps, physical intrusion detection systems, and physical protection systems. Administrative and technical controls depend on proper physical security controls being in place.

Technical Security Controls

According to Bhaskar and Ahson [1], Technical security controls is also called logical controls, they refer to restriction of access to system. Schweitzer [3] said that logical security elements consist of those hardware and software features provided in a system that helps to ensure the integrity and security of data, programs and operating systems,

1. Hardware elements that segregate core and thus present overlap, accidental or intentional; Core clearing after job to prevent the following job seizing control, level of privileges that restrict access to the operating system programs, firmware programs that are not software- modifiable and similar elements.

2. Software elements that provide access management capabilities. These are the key security elements in a program to protect electronic information. An effective logical security system provides the means to identify, authenticate, authorize, or limit the authenticated user to certain previously stipulated actions, for each system user who may sign on or for each program that may be called on by the computer to process files with established value factors.

Administrative Security Controls

Administrative security controls (also called procedural controls) are primarily procedures and policies which put into place to define and guide employee actions in dealing with the organizations’ sensitive information. They inform people on how the business is to be run and how day to day operations are to be conducted [2]. Laws and regulations created by government bodies are also a type of administrative control because they inform the business [3].

Administrative security controls in the form of a policy can be enforced with technical or physical security controls. For instance, security policy may state that computers without antivirus software cannot connect to the network, but a technical control, such as network access control software, will check for antivirus software when a computer tries to attach to the network.
https://www.omicsonline.org/open-access/information-security-controls-2168-9695.1000e118.php?aid=23716
5. ACCOUNTANT ROLES IN SYSTEM DESIGN
The role of the accountant in a business environment has been evolving over the years. Besides traditional accounting knowledge, accountants need to possess other skills that are vital to their survival in an effective organization. Among those skills are knowledge sharing, the understanding of information systems design, systems development, and applications. One of the systems issues that accountants face is the implementation and maintenance of ERP (Enterprise resources planning) systems in the organization. ERP systems allow companies to integrate at all levels and to utilize important ERP application such as supply-chain management, accounting application, human resource and customer relationship management (Boubekri, 2001).

The purpose of the study encompasses two aspects. First it addresses the role of the accountant during the implementation and maintenance phase. The second purpose of the study is to find the characteristics, traits, and skills of accountants that can help them in a successful implementation and maintenance of ERP.

A survey was used to collect the data. It was sent to accounting or finance professionals of the Institute of Management Accountants with ERP experience. Two hundred nineteen responses were obtained. Regression analysis and Pearson correlation are used to find the relationship between the role of accountants and successful implementation of ERP systems. One-sample t test is used to find the difference between the phases during which accountants contribute. Regression analysis also examines the relationship between accountants who possess certain skills in addition to their financial expertise and their participation in ERP teams because of these skills. Paired-sample-t-test helps establish the difference between smaller companies that used more complex ERP combinations versus simpler combinations during both phases. Results confirm that there is a positive significant relationship between the contribution of accountants and the successful implementation of ERP. Also respondents spend most of their time during the implementation phase. Although knowledge sharing, business context, and technical skills show a positive relationship to the acceptance of accountants to ERP teams, only technical skills at the implementation phase passed the regression analysis test at the desired confidence level. The accountants' contribution working for smaller companies using a complex ERP configuration is highest during the post-implementation phase.
https://dl.acm.org/citation.cfm?id=1168392

# data[].attributes.body
System Analysis and Design

System Analysis is the process of looking at an existing system and then designing a new system that an carry out the same task better.  For example, Payroll System.

https://igcsepro.org/igcse/ict/system-analysis/

System Analysis
This is the existing system getting looked at and suggested ideas implemented.  Existing systems that need to be improved are usually:

Paper based system with no use of computers at all.

Computer based system that is no longer good enough to handle the task

https://igcsepro.org/igcse/ict/system-analysis/
1. Analysis of current system achievement
-
2. Analysis of a system’s user needs
Understand as much as possible about the users, as well as their work and the context of their work

3. Information gathering techniques

The information gathering techniques are repeated processes that are used to create and organize data across different kinds of sources. There are four types of information gathering techniques as follows:

1. Brainstorming: This method is used to get a list of all project lists. All ideas are generated with the help of a facilitator through an open discussion and mass interviewing techniques. Commonly, the brainstorming technique can be done during a scheduled meeting with peers, individual brainstorming, or even at an informal meeting.

2. Delphi technique: This technique in project management requires the presence of a facilitator that gives out questionnaires to solicit different ideas. The responses are summarized and recirculated to the participants.

3. Root cause analysis: One of the information gathering techniques is the root cause analysis. It is used in identifying problems and its underlying causes thus developing a preventive action.

4. Interviewing: Stakeholders, participants, and experts are interviewed to identify risks.

https://project-management-knowledge.com/definitions/i/information-gathering-techniques/

4. System’s analysis report

5. Accountant role in systems analysis
The role of the accountant in a business environment has been evolving over the years. Besides traditional accounting knowledge, accountants need to possess other skills that are vital to their survival in an effective organization. Among those skills are knowledge sharing, the understanding of information systems design, systems development, and applications. One of the systems issues that accountants face is the implementation and maintenance of ERP (Enterprise resources planning) systems in the organization. ERP systems allow companies to integrate at all levels and to utilize important ERP application such as supply-chain management, accounting application, human resource and customer relationship management (Boubekri, 2001).
https://dl.acm.org/citation.cfm?id=1168392

Accountants are involved in the SDLC since information systems represent a

significant financial transaction that consumes both financial and human resources.

The accountants are concerned with these projects since they have significant

financial resource implications. Also, accountants are concerned with the quality of

the accounting information systems since these systems produce the information that

is reported to internal and external entities. Accountants may be called upon for input

into non AIS applications if the application uses accounting data. The accountants

need to assess if any control threats exist
https://www.coursehero.com/file/p3dmqhn/3-What-is-the-role-of-the-accountant-in-the-SDLC-Why-might-the-accountants-be/

System Design

It contains detailed plans for the proposed new system.  They help to minimize faults and errors.  These plans are like blueprints for the system.

https://igcsepro.org/igcse/ict/system-analysis/

1. User interface design
User Interface Design is the design of websites, computers, appliances, machines, mobile communication devices, and software applications with the focus on the user’s experience and interaction. The goal of user interface design is to make the user’s interaction as simple and efficient as possible, in terms of accomplishing user goals—what is often called user-centered design.
https://www.freshtilledsoil.com/what-is-user-interface-design/

2. Output design
When designing output to ensure the use of acceptance of information system, it is important that a system analyst should attempt to accomplish which are:

designing output to serve the intend purpose

designing output to fit the user

delivering the appropriate quantity of output

making sure the output is where it is needed

providing the output in time

choosing the right output method.

https://www.slideshare.net/madhukarreddy007/input-and-output-design
3. Input Design
The input design is the link between the information system and the user. It comprises the developing specification and procedure of the data preparation and those steps are necessary to put transaction data in to a suitable form for processing can be achieved by inspecting the computer to read data from a written or printed document or it can occur by having people keying the data directly into the system. The design of input focused on controlling the amount of input required, controlling the errors, avoiding delay, avoiding extra steps and keeping the process simple.
https://www.slideshare.net/madhukarreddy007/input-and-output-design
3.Security and control measures

Security

System security refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage. In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.

System privacy deals with protecting individuals systems from being accessed and used without the permission/knowledge of the concerned individuals.

System integrity is concerned with the quality and reliability of raw as well as processed data in the system.

Control Measures

There are variety of control measures which can be broadly classified as follows

Backup

Regular backup of databases daily/weekly depending on the time criticality and size.

Incremental back up at shorter intervals.

Backup copies kept in safe remote location particularly necessary for disaster recovery.

Duplicate systems run and all transactions mirrored if it is a very critical system and cannot tolerate any disruption before storing in disk.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm

4. Accountant role in systems Designing

Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes. An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system.

# data[].attributes.body
System Analysis

1)      Analysis of current system achievement

Current systems analysis technique is used to evaluate the degree of support provided by current systems to the business activities of the enterprise. Assessments of user and technical satisfaction are performed and data, procedures and problems are analyzed.

Purpose : The purpose of current systems analysis technique is to identify shortcomings and issues with current systems. It is used to assess the usefulness, usability, and overall user satisfaction with the current systems to facilitate decision making concerning the current systems’ strategic and tactical viability.

Benefits : The current systems analysis technique provides a comprehensive and objective method for assessing current systems.

2)      Analysis of a system’s user needs

Know the users - understand their needs. Poorly specified user requirements are one of the most significant factors behind IT project failure.A successful product or system requires a proper understanding of both user and organizational requirements - we help integrate and balance the two in the specification process. Avoid over-reliance on internally generated requirements (what its believed that users want), as opposed to data from end-user requirements studies (what users actually need). Usability Partners support development projects, bringing key user data into the design process and analyzing user needs, their work practice, and the situations in which they work.

3)      Information gathering techniques

Surveys – both open-ended and focused surveys, conducted electronically or on paper.

Interviews – typically conducted face-to-face, but also over the telephone if deemed more appropriate.

Focus groups – whilst being poorly suited to evaluating a product, focus groups are useful for discussing possible user requirements and brainstorming ideas.

Field studies – observing the end-user situation and the environment in which a new product or system will be used is often extremely useful in understanding user needs.

Evaluation of an existing product – provides a range of useful information (even competitor products can be tested). Usability evaluation reveals and clarifies good and bad aspects of current solutions - valuable input to new design work.

Task analysis – a deeper analysis of users work with a system, useful for analysing how user's work tasks should be supported by functionality in a system.

User personas and usage scenarios – concrete and illustrative data about typical users, their characteristics, usage situation, tasks and goals. Particularly useful in supporting early user interface design work.

Formulation of usability goals and overall design criteria – help focus and steer the design process, supporting the evaluation of early concepts, prototypes and final designs.

4)      System’s analysis report – system analysis is the stage after completion system planning. For performing the analysis, some major steps are followed : first the survey is done by asking the question from the user work on the system and then the information need is identified. The third stage that is followed is to identify the system requirement and the last the report including problem definition, requirements, proposed solution, time-table budget etc is prepared and summited as proposal to the top management.

5)      Accountant role in systems analysis - In most organizations, the accounting function is the single largest user of IT. All systems that process financial transactions impact the accounting function in some way. As end users, accountants must provide a clear picture of their needs to the professionals who design their systems. For example, the accountant must specify accounting rules and techniques to be used, internal control requirements, and special algorithms such as depreciation models. The accountant’s participation in systems development should be active rather than passive. The principal cause of design errors that result in system failure is the absence of user involvement

System Design - Creating a successful user interface doesn't only involve using the correct functions, components and construction tools. Focus must be on how users will interact with it.

1)      User interface design - focuses on anticipating what users might need to do and ensuring that the interface has elements that are easy to access, understand, and use to facilitate those actions.

2)      Output design - to ensuring the use and acceptance of the information system, there are six objectives that the systems analyst tries to attain when designing output:

·         Design output to serve the intended purpose - essentially, this means that the systems objectives should be met but the objectives should be linked to the business tactics

·         Design output to fit the user - design for the person, not the position; remember human information processing differences; issue of detail versus summary

·         Delivering the appropriate quantity of output - don't create overload, create enough to perform business tactics and make anything else optional

·         Making sure the output is where it is needed - right person at the right place; consider discontinuing printed output and see if anyone asks for it

·         Providing the output on time (and for the right time period)

·         Choosing the right output method

3)      Input design - In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc. It should focus on user’s attention, consistency, and simplicity.

·         To design data entry and input procedures

·         To reduce input volume

·         To design source documents for data capture or devise other data capture methods

·         To design input data records, data entry screens, user interface screens, etc.

·         To use validation checks and develop effective input controls.

4)      Security and control measures

System security refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage. In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.

System privacy deals with protecting individuals systems from being accessed and used without the permission/knowledge of the concerned individuals.

System integrity is concerned with the quality and reliability of raw as well as processed data in the system.

5)      Accountant role in systems Designing - An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system.

# data[].attributes.headline
JUNIKOLEE TOINGIN (BB15110292)              

# data[].attributes.subject
JUNIKOLEE TOINGIN (BB15110292)              

# data[].attributes.body
System Analysis & Design

System analysis and design deal with planning the development of information systems through understanding and specifying in detail what a system should do and how the components of the system should be implemented and work together. System analysts solve business problems through analysing the requirements of information systems and designing such systems by applying analysis and design techniques. This course deals with the concepts, skills, methodologies, techniques, tools, and perspectives essential for systems analysts. The practical component of COMP 361 is object oriented and use-case driven, requiring students to go through the steps of system analysis and design to solve a real-life business problem.

http://www.athabascau.ca/syllabi/comp/comp361.php

SYSTEM ANALYSIS
1. Analysis of current system achievement
Current systems analysis technique is used to evaluate the degree of support provided by current systems to the business activities of the enterprise. Assessments of user and technical satisfaction are performed and data, procedures and problems are analyzed.  The purpose of current systems analysis technique is to identify shortcomings and issues with current systems. It is used to assess the usefulness, usability, and overall user satisfaction with the current systems to facilitate decision making concerning the current systems’ strategic and tactical viability.
The current systems analysis technique provides a comprehensive and objective method for assessing current systems.
https://www.projectmanagement.com/process/popup.cfm?ID=23401
2. Analysis of a system's user needs
Systems analysis and design, as performed by systems analysts, seeks to understand what humans need to analyze data input or data flow systematically, process or transform data, store data, and output information in the context of a particular organization. By doing thorough analysis, analysts seek to identify and solve the right problems. Furthermore, systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.
http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/
3. Information gathering techniques
3 key interactive methods that can use to elicit human information requirements from organizational members, which are interviewing, joint application design (JAD), and surveying people through questionnaires. Although different in their implementation, these methods have a great deal in common, too. The basis of their shared properties is talking with and listening to people in the organization to understand their interactions with technology through a series of carefully composed questions.
http://www.w3computing.com/systemsanalysis/interactive-methods-information-gathering/
4. System's analysis report
System analysis report must include introduction attached with the general operations of current system, specific problems collected and identified such as a detailed discussion of the specific problems collected from end-

users and a statement of end-users expectation, evaluation of the technical and operational feasibility of the proposed

project, data flow diagram of the proposed system and lastly should be the conclusion and recommendations.

https://www.coursehero.com/file/10731087/system-analysis-report/
5. Accountant role in systems analysis
Auditors routinely review the organization’s systems strategy. History has shown that careful systems planning is a cost-effective activity in reducing the risk of creating unneeded, unwanted, inefficient, and ineffective systems. Both internal and external auditors have vested interests in this outcome.
http://www.engineering-bachelors-degree.com/business-information-management/uncategorized/managing-the-systems-development-life-cyclethe-accountants-role-in-managing-the-sdlc/
SYSTEM DESIGN
1. User interface design
User Interface Design focuses on anticipating what users might need to do and ensuring that the interface has elements that are easy to access, understand, and use to facilitate those actions. It brings together concepts from interaction design, visual design and  information architecture.
https://www.usability.gov/what-and-why/user-interface-design.html
2. Output design

The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

The objectives of output design are to develop output design that serves the intended purpose and eliminates the production of unwanted output, to develop the output design that meets the end users requirements, to deliver the appropriate quantity of output, to form the output in appropriate format and direct it to the right person and to make the output available on time for making good decisions.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3. Input design
In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR and so on. The objectives of input design are to design data entry and input procedures, to reduce input volume, to design source documents for data capture or devise other data capture methods, to design input data records, data entry screens, user interface screens and also to use validation checks and develop effective input controls.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
4. Security and control measures
Systems analysts and designers develop expertise in methods for specifying information systems security. The characteristics found in 3 generations of general information system design methods provide a framework for comparing and understanding current security design methods such as approaches that use checklists of controls, divide functional requirements into engineering partitions and create abstract models of both the problem and the solution.
https://dl.acm.org/citation.cfm?id=162127
5. Accountant role in system designing
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.
http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
System Analysis and Design

# data[].attributes.body
SYSTEM ANALYSIS AND DESIGN

# data[].attributes.body
SYSTEM ANALYSIS & DESIGN

# data[].attributes.body
SYSTEM ANALYSIS
1) Analysis of current system achievement
- establish the system boundaries which would define the scope and the coverage of the system
- helps the system designer to conclude whether the system is the closed type or an open, and a deterministic or a probabilistic
- to seek the acceptance of the people to a new development
- necessary to understand the importance of the system in the organization
http://www.yourarticlelibrary.com/management/mis-management/system-analysis-objectives-reasons-and-tools-mis/70388

2) Analysis of a system's user needs
Understanding user requirements is an integral part of information systems design and is critical to the success of interactive systems. It is now widely understood that successful systems and products begin with an understanding of the needs and requirements of the users. As specified in the ISO 13407 standard (ISO, 1999), user-centred design begins with a thorough understanding of the needs and requirements of the users. The benefits can include increased productivity, enhanced quality of work, reductions in support and training costs, and improved user satisfaction.
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.89.2102&rep=rep1&type=pdf

3) Information gathering techniques
(a) Grid charts - a tabular method of representing relationship between two sets of factors
(b) Simulation - construction of a model which is largely mathematical in nature
(c) System flow chart - a diagram or pictorial representation of the logical flow of operations and information in an organisation
(d) Decision tree - important in decision making in a probabilistic situation where various opinions or alternatives can be drawn
(e) Decision tables: graphical method of representing a sequence of logical decisions

4) System's analysis report
- to investigate and understand the user and technical requirements
- to specify and design the new system
- to detail the implementation requirements in terms of cost, effort, and time

5) Accountant role in
systems analysis
- identifying accurately the problem
- identifying the financial and accounting reports which will be extracted from the system
- identifying the outputs which shall be produced
- identifying the resources which shall be used or implemented in order to produce the outputs
- debating with the analyzer in order to illustrate the requirements of the system's users
https://ijbssnet.com/journals/Vol_5_No_4_Special_Issue_March_2014/31.pdf

SYSTEM DESIGN
1) User interface design
User Interface (UI) Design focuses on anticipating what users might need to do and ensuring that the interface has elements that are easy to access, understand, and use to facilitate those actions. UI brings together concepts from interaction design, visual design and information architecture
https://www.usability.gov/what-and-why/user-interface-design.html

2) Output design
The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts. The objectives of output design are:
(a) designing output to serve the intended purpose
(b) designing output to fit the user
(c) delivering the appropriate quantity of output
(d) making sure the output is where it is needed
(e) providing the output on time
(f) choosing the right output method

3) Input design
In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc. A well-design input forms and screens have following properties:
(a) serve specific purpose effectively such as storing, recording, and retrieving the information
(b) ensure proper completion with accuracy
(c) easy to fill and straightforward
(d) focus on user's attention, consistency, and simplicity

4) Security and control measures

Input integrity controls include a number of methods to eliminate common input errors by end-users. They also include checks on the value of individual fields; both for format and the completeness of all inputs.
Audit trails for data entry and other system operations are created using transaction logs which gives a record of all changes introduced in the database to provide security and means of recovery in case of any failure

Output integrity controls include routing codes to identify the receiving system, and verification messages to confirm successful receipt of messages that are handled by network protocol.

Printed or screen-format reports should include a date/time for report printing and the data. Multipage reports contain report title or description, and pagination. Pre-printed forms usually include a version number and effective date.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

5) Accountant role in systems designing
- Designing the procedures and processes required for meeting the requirements of the system;
- Identifying accurately the requirements of the programs and organizing the files and databases;
- Designing the documents of inputs and outputs required for the system;
- Designing the manual of accounts;
- Designing the manual of procedures;
- Designing the screens which will be displayed to the users;
- Designing the appropriate types and formats of the reports as well as identifying their contents;
- Identifying the method and the time of submitting the reports;
- Establishing various relations between the programs and the data;
- Establishing the procedures of the internal control of the system;
- Identifying the methods of entering and getting out the financial data; and
- Identifying the devices of inputs.
https://ijbssnet.com/journals/Vol_5_No_4_Special_Issue_March_2014/31.pdf

# data[].attributes.body
System Analysis

1. Analysis of current system achievement

2. Analysis of a system’s user needs

3. Information gathering techniques

4. System’s analysis report

5. Accountant role in systems analysis

System Design

1. User interface design

2. Output design

3. Input design

4. Security and control measures

5. Accountant role in systems Designing

# data[].attributes.attachment_link.description
discuss about System system analysis, system design, system analyst's role, Development of System through analysis, SDLC, Case Tools of SAD, Implementation, et...

# data[].attributes.body
System Analysis and Design

My answer was attached as below ;

# data[].attributes.body
System Analysis

1.  Analysis of current system achievement

to seek the acceptance of the people to a new development

necessary to understand the importance of the system in the organization

http://www.yourarticlelibrary.com/management/mis-management/system-analysis-objectives-reasons-and-tools-mis/70388

2. Analysis of a system’s user needs
Analysts seek to identify and solve the right problems.
- Systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.
http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/
3. Information gathering techniques

Brainstorming: This method is used to get a list of all project lists. All ideas are generated with the help of a facilitator through an open discussion and mass interviewing techniques. Commonly, the brainstorming technique can be done during a scheduled meeting with peers, individual brainstorming, or even at an informal meeting.

Delphi technique: This technique in project management requires the presence of a facilitator that gives out questionnaires to solicit different ideas. The responses are summarized and recirculated to the participants.

Root cause analysis: One of the information gathering techniques is the root cause analysis. It is used in identifying problems and its underlying causes thus developing a preventive action.

Interviewing: Stakeholders, participants, and experts are interviewed to identify risks.

https://project-management-knowledge.com/definitions/i/information-gathering-techniques/

4. System’s analysis report
Provides the detailed analyses that support a System Evaluation Report (SER). It accounts for all issues and measures contained in the System Evaluation Plan. A SAR is also prepared to support a System Assessment (SA) when the analysis is too detailed or inappropriate for inclusion in the SA and addresses only those issues and measures contained in the SA.
https://definedterm.com/system_analysis_report
5. Accountant role in systems analysis
Accountants are involved in the SDLC since information systems represent a significant financial transaction that consumes both financial and human resources.

The accountants are concerned with these projects since they have significant financial resource implications. Also, accountants are concerned with the quality of

the accounting information systems since these systems produce the information that

is reported to internal and external entities. Accountants may be called upon for input into non AIS applications if the application uses accounting data. The accountants

need to assess if any control threats exist.

https://www.coursehero.com/file/p3dmqhn/3-What-is-the-role-of-the-accountant-in-the-SDLC-Why-might-the-accountants-be/

System Design

1.  User interface design

User interface design is the first task in the systems design phase of the SDLC.

User interface consists of all the hardware, software, screens, menus, functions, outputs, and features that affect two-way communications between the user and the computer

https://www.slideshare.net/fallonbrewington/chapter-08-14085199

2. Output design

The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

3. Input design

Input is the raw data that is processed to produce output.During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4. Security and control measures
Control system security is the prevention of intentional or unintentional interference with the proper operation of industrial automation and control systems. These control systems manage essential services including electricity, petroleum production, water, transportation, manufacturing, and communications
https://www.google.com/search?q=security+and+control+on+system&oq=security+and+control+on+system&aqs=chrome..69i57j0l5.9810j0j7&sourceid=chrome&ie=UTF-8

5. Accountant role in systems Designing

Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.
http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
SYSTEM ANALYSIS
1. Analysis of current system achievement
Current systems analysis technique is used to evaluate the degree of support provided by current systems to the business activities of the enterprise. Assessments of user and technical satisfaction are performed and data, procedures and problems are analyzed.  The purpose of current systems analysis technique is to identify shortcomings and issues with current systems. It is used to assess the usefulness, usability, and overall user satisfaction with the current systems to facilitate decision making concerning the current systems’ strategic and tactical viability.
The current systems analysis technique provides a comprehensive and objective method for assessing current systems.
https://www.projectmanagement.com/process/popup.cfm?ID=23401
2. Analysis of a system's user needs
Systems analysis and design, as performed by systems analysts, seeks to understand what humans need to analyze data input or data flow systematically, process or transform data, store data, and output information in the context of a particular organization. By doing thorough analysis, analysts seek to identify and solve the right problems. Furthermore, systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.
http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/
3. Information gathering techniques
3 key interactive methods that can use to elicit human information requirements from organizational members, which are interviewing, joint application design (JAD), and surveying people through questionnaires. Although different in their implementation, these methods have a great deal in common, too. The basis of their shared properties is talking with and listening to people in the organization to understand their interactions with technology through a series of carefully composed questions.
http://www.w3computing.com/systemsanalysis/interactive-methods-information-gathering/
4. System's analysis report
System analysis report must include introduction attached with the general operations of current system, specific problems collected and identified such as a detailed discussion of the specific problems collected from end-

users and a statement of end-users expectation, evaluation of the technical and operational feasibility of the proposed

project, data flow diagram of the proposed system and lastly should be the conclusion and recommendations.

https://www.coursehero.com/file/10731087/system-analysis-report/
5. Accountant role in systems analysis
Auditors routinely review the organization’s systems strategy. History has shown that careful systems planning is a cost-effective activity in reducing the risk of creating unneeded, unwanted, inefficient, and ineffective systems. Both internal and external auditors have vested interests in this outcome.
http://www.engineering-bachelors-degree.com/business-information-management/uncategorized/managing-the-systems-development-life-cyclethe-accountants-role-in-managing-the-sdlc/
SYSTEM DESIGN
1. User interface design
User Interface Design focuses on anticipating what users might need to do and ensuring that the interface has elements that are easy to access, understand, and use to facilitate those actions. It brings together concepts from interaction design, visual design and  information architecture.
https://www.usability.gov/what-and-why/user-interface-design.html
2. Output design

The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

The objectives of output design are to develop output design that serves the intended purpose and eliminates the production of unwanted output, to develop the output design that meets the end users requirements, to deliver the appropriate quantity of output, to form the output in appropriate format and direct it to the right person and to make the output available on time for making good decisions.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3. Input design
In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR and so on. The objectives of input design are to design data entry and input procedures, to reduce input volume, to design source documents for data capture or devise other data capture methods, to design input data records, data entry screens, user interface screens and also to use validation checks and develop effective input controls.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
4. Security and control measures
Systems analysts and designers develop expertise in methods for specifying information systems security. The characteristics found in 3 generations of general information system design methods provide a framework for comparing and understanding current security design methods such as approaches that use checklists of controls, divide functional requirements into engineering partitions and create abstract models of both the problem and the solution.
https://dl.acm.org/citation.cfm?id=162127
5. Accountant role in system designing
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.
http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.attachment_link.title
AIS Ch.18: Intro to Systems Development/Analysis

# data[].attributes.attachment_link.description
Start studying AIS Ch.18: Intro to Systems Development/Analysis. Learn vocabulary, terms, and more with flashcards, games, and other study tools.

# data[].attributes.body
System Analysis
1) Analysis of current system achievement
- establish the system boundaries which would define the scope and the coverage of the system.
- understand the importance of the system in the organization.  This would throw more light on its utility and would help the designer to decide the design features of the system.  It would be possible then to position the system in relation to the other systems for deciding the design strategy and development.
-  The analysis of the system helps in defining the resource requirements in terms of hardware and software.
http://www.openlearningworld.com/books/System%20Analysis/Chapter%201/The%20Need%20For%20System%20Analysis.html
2) Analysis of a system's user needs
- Analysts seek to identify and solve the right problems.
- Systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.
http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/
3. Information gathering techniques
- One-on-one interviews . Sit down with the clients and ask them what they need.
- Joint application development (JAD) . For a requirements JAD session, the participants stay in session until a complete set of requirements is documented and agreed to.
- Brainstorming. The appropriate subject matter experts get into a room and start creatively brainstorming what the solution might look like.
https://www.techrepublic.com/blog/10-things/10-techniques-for-gathering-requirements/

4. System’s analysis report
- Introduction

a) History and background of the company

b) Hierarchical structure of the company

c) General operations of the current systems

- Specific problems collected and identified from company users

- A detailed discussion of the specific problems collected from end-users

- A statement of end-users expectations

- Evaluate the technical and operational feasibility of the proposed project

- Data flow diagram of the propose system
https://www.coursehero.com/file/10731087/system-analysis-report/

5. Accountant role in systems analysis
- As a user, accountants must provide a clear picture of their problems and needs to the systems professional. For example, accountants must specify accounting techniques to be used; internal control requirements, such as audit trails; and special algorithms, such as depreciation models.
- Participate in systems development as members of the development team. Their involvement often extends beyond the development of strictly accounting information systems applications. Systems that do not process financial transactions may still draw on accounting data. The accountant may be consulted to provide advice or to determine if the proposed system constitutes an internal control risk.
- Involved in systems development as auditors. Accounting information systems must be audit. Some computer audit techniques require special features that must be designed into the system. The auditor/accountant has a stake in such systems and must be involved early in their design.
http://www.engineering-bachelors-degree.com/business-information-management/uncategorized/managing-the-systems-development-life-cyclethe-accountants-role-in-managing-the-sdlc/
System Design
1. User interface design
-  Is the design of user interfaces for software or machines, such as the look of a mobile app, with a focus on ease of use and pleasurability for the user. UI design usually refers to the design of graphical user interfaces—but can also refer to others, such as natural and voice user interfaces.
https://www.interaction-design.org/literature/topics/ui-design
2. Output design
-  During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.
-Objective:
a)  To develop output design that serves the intended purpose and eliminates the production of unwanted output.
b) To develop the output design that meets the end users requirements.
c) To deliver the appropriate quantity of output.
d) To form the output in appropriate format and direct it to the right person.
e) To make the output available on time for making good decisions.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3. Input design
- input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.
-  It should serve specific purpose effectively such as storing, recording, and retrieving the information.
- It ensures proper completion with accuracy
- It should be easy to fill and straightforward
- It should focus on user’s attention, consistency, and simplicity
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
4. Security and control measures
- System security refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage. In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.
- Example of Control Measure:
a)Backup. Regular backup of databases daily/weekly depending on the time criminality and size.
b) Physical Access Control to Facilities. Physical locks and Biometric authentication. For example, finger print.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm

5. Accountant role in systems Designing
-AS DESIGNERS
a) They are the most suitable and equipped information measurement professionals to design the information system. Function of designing AIS include the design of managerial accounting information system to aid management in decision making.
- As implements
a) To ensure AIS designed are actually implemented.
-As AUDITORS
a)Ensure that what is claimed to have been implemented is actually followed.
b) Ensure that rules claimed to be followed are backed up by documentation and where it is not possible for it to be documented, should observe the process take place.
http://www.accountantnextdoor.com/accountants%E2%80%99-role-in-the-accounting-information-system/

# data[].attributes.body
System Analysis
1. Analysis of current system achievement
System Analysis help organization to solve business problem. The system analyst plays role in information system developments project
2. Analysis of a system’s user needs
User requirements, often referred to as user needs, describe what the user does with the system, such as what activities that users must be able to perform. User requirements are generally documented in a User Requirements Document (URD) using narrative text. User requirements are generally signed off by the user and used as the primary input for creating system requirements.
3. Information gathering techniques

The formal process of using research, meetings, interviews, questionnaires, sampling, and other techniques to collect information about system problems, requirements, and preferences. It is also called information gathering or data collection.

4. System’s analysis report
summarizes and documents the findings of analysis activities and serves as a repository of data from which system designers can draw

5. Accountant role in systems analysis
The role of the accountant in a business environment has been evolving over the years. Besides traditional accounting knowledge, accountants need to possess other skills that are vital to their survival in an effective organization. Among those skills are knowledge sharing, the understanding of information systems design, systems development, and applications. One of the systems issues that accountants face is the implementation and maintenance of ERP (Enterprise resources planning) systems in the organization. ERP systems allow companies to integrate at all levels and to utilize important ERP application such as supply-chain management, accounting application, human resource and customer relationship management (Boubekri, 2001).

System Design
1. User interface design
a user interface is the part of the system with which the users interact. It includes the screen displays that provide navigation through the system, the screens and forms that capture data, and the reports that the system produces (whether on paper, on the Web, or via some other media).
2. Output design
he design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.
3. Input design
in an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

Therefore, the quality of system input determines the quality of system output.

4. Security and control measures
security measure is an authorized individuals who use information that identifies members must observe appropriate safeguards, such as keeping user identification and passwords secret, using only their own passwords for access, signing off applications when appropriate, protecting medical records from unauthorized access, and accessing and disclosing patient information based on legitimate business need to know.
control measure is methods, policies and organizational procedure that ensure safety of organizational's assets, accuracy and reliability of its accounting records and operational adherence to management standards.
5. Accountant role in systems Designing
Accountants are major catalysts in the design of accounting information system. they are equipped information measurement professionals to design the information system. this function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.

# data[].attributes.body
System Analysis & Design

System analysis and design deal with planning the development of information systems through understanding and specifying in detail what a system should do and how the components of the system should be implemented and work together. System analysts solve business problems through analysing the requirements of information systems and designing such systems by applying analysis and design techniques. This course deals with the concepts, skills, methodologies, techniques, tools, and perspectives essential for systems analysts. The practical component of COMP 361 is object oriented and use-case driven, requiring students to go through the steps of system analysis and design to solve a real-life business problem.

http://www.athabascau.ca/syllabi/comp/comp361.php

System Analysis

System analysis is conducted for the purpose of studying a system or its parts in order to identify its objectives. It is a problem solving technique that improves the system and ensures that all the components of the system work efficiently to accomplish their purpose.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_tutorial.pdf

1. Analysis of current system achievement

Most systems are not developed from scratch. Usually, some form of information system and related procedures are currently in place. The analyst often begins the analysis by determining what elements, if any, of the current system should be preserved as part of the new system. This involves a rather detailed system survey. Facts pertaining to preliminary questions about the system are gathered and analyzed. As the analyst obtains a greater depth of understanding of the problem, he or she develops more specific questions for which more facts must be gathered. This process may go on through several iterations. When all the relevant facts have been gathered and analyzed, the analyst arrives at an assessment of the current system.

https://nscpolteksby.ac.id/ebook/files/Ebook/Accounting/Accounting%20Information%20System-James%20A.Hall%206%20(2008)/16.%20Part%204%20Chapter%2013%20-%20Managing%20the%20Systems%20Development%20Life%20Cycle.pdf

2. Analysis of a system’s user needs

used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems. involves working with current and eventual users of information systems to support them in working with technologies in an organizational setting. Users are moving to the forefront as software development teams become more international in their composition. working with software users on performing analysis of their business, problems, and objectives; and on communicating the analysis and design of the planned system to all involved.

http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/

3. Information gathering techniques

One-on-one interviews
The most common technique for gathering requirements is to sit down with the clients and ask them what they need. The discussion should be planned out ahead of time based on the type of requirements you're looking for. There are many good ways to plan the interview, but generally you want to ask open-ended questions to get the interviewee to start talking and then ask probing questions to uncover requirements.

Group interviews

Group interviews are similar to the one-on-one interview, except that more than one person is being interviewed — usually two to four. These interviews work well when everyone is at the same level or has the same role. Group interviews require more preparation and more formality to get the information you want from all the participants. You can uncover a richer set of requirements in a shorter period of time if you can keep the group focused.

Facilitated sessions

In a facilitated session, you bring a larger group (five or more) together for a common purpose. In this case, you are trying to gather a set of common requirements from the group in a faster manner than if you were to interview each of them separately.

Joint application development (JAD)
JAD sessions are similar to general facilitated sessions. However, the group typically stays in the session until the session objectives are completed. For a requirements JAD session, the participants stay in session until a complete set of requirements is documented and agreed to.

Questionnaires

Questionnaires are much more informal, and they are good tools to gather requirements from stakeholders in remote locations or those who will have only minor input into the overall requirements. Questionnaires can also be used when you have to gather input from dozens, hundreds, or thousands of people.

Prototyping

Prototyping is a relatively modern technique for gathering requirements. In this approach, you gather preliminary requirements that you use to build an initial version of the solution — a prototype. You show this to the client, who then gives you additional requirements. You change the application and cycle around with the client again. This repetitive process continues until the product meets the critical mass of business needs or for an agreed number of iterations.

Use cases
Use cases are basically stories that describe how discrete processes work. The stories include people (actors) and describe how the solution works from a user perspective. Use cases may be easier for the users to articulate, although the use cases may need to be distilled later into the more specific detailed requirements.

Following people around

This technique is especially helpful when gathering information on current processes. You may find, for instance, that some people have their work routine down to such a habit that they have a hard time explaining what they do or why. You may need to watch them perform their job before you can understand the entire picture. In some cases, you might also want to participate in the actual work process to get a hands-on feel for how the business function works today.

Request for proposals (RFPs)

If you are a vendor, you may receive requirements through an RFP. This list of requirements is there for you to compare against your own capabilities to determine how close a match you are to the client's needs.

Brainstorming
On some projects, the requirements are not "uncovered" as much as they are "discovered." In other words, the solution is brand new and needs to be created as a set of ideas that people can agree to. In this type of project, simple brainstorming may be the starting point. The appropriate subject matter experts get into a room and start creatively brainstorming what the solution might look like. After all the ideas are generated, the participants prioritize the ones they think are the best for this solution. The resulting consensus of best ideas is used for the initial requirements.

https://www.techrepublic.com/blog/10-things/10-techniques-for-gathering-requirements/

4. System’s analysis report

summarizes and documents the findings of analysis activities and serves as a repository of data from which system designers can draw

https://quizlet.com/4736934/ais-ch18-intro-to-systems-developmentanalysis-flash-cards/

5. Accountant role in systems analysis

Accountants are involved in the SDLC since information systems represent a significant financial transaction that consumes both financial and human resources.

The accountants are concerned with these projects since they have significant financial resource implications. Also, accountants are concerned with the quality of

the accounting information systems since these systems produce the information that

is reported to internal and external entities. Accountants may be called upon for input into non AIS applications if the application uses accounting data. The accountants

need to assess if any control threats exist

https://www.coursehero.com/file/p3dmqhn/3-What-is-the-role-of-the-accountant-in-the-SDLC-Why-might-the-accountants-be/

System Design

process of defining the architecture, modules, interfaces, and data for a system to satisfy specified requirements. Systems design could be seen as the application of systems theory to product development.

https://en.wikipedia.org/wiki/Systems_design

1. User interface design

User interface (UI) design is the design of user interfaces for software or machines, such as the look of a mobile app, with a focus on ease of use and pleasurability for the user. UI design usually refers to the design of
graphical user interfaces—but can also refer to others, such as natural and
voice user interfaces.

https://www.interaction-design.org/literature/topics/ui-design

2. Output design

The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

3. Input design

Input is the raw data that is processed to produce output.During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4. Security and control measures

Security:

Policies, procedures and technical measures used to prevent unauthorized access, alteration, theft, or physical damage to information systems

Controls:

Methods, policies, and
organizational procedures that ensure safety of organization’s assets; accuracy
and reliability of its accounting records; and operational adherence to
management standards

https://www.slideshare.net/BISWAJITorJEET/security-control-of-information-system-management-information-system

5. Accountant role in systems Designing

Accountants are major
catalysts in the design of accounting information system. They are the most
suitable and most equipped information measurement professionals to design the
information system. It is generally believed that insiders in every area of
life make better developmental instrument. This function of designing AIS
includes the design of managerial accounting information system to aid
management in decision making processes. An appreciation of the accountant’s
responsibility for system design requires a historic perspective that predates
the computer as a business information tool. Traditionally, accountants have
been responsible for key aspects of the information system, including assessing
the information needs of users, defining the content and format of output
reports, specifying sources of data, selecting the appropriate accounting
rules, and determining the controls necessary to preserve the integrity and
efficiency of the information system

http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
SYSTEM ANALYSIS & DESIGN
- System analysis and design deal with planning the development of information systems through understanding and specifying in detail what a system should do and how the components of the system should be implemented and work together. System analysts solve business problems through analysing the requirements of information systems and designing such systems by applying analysis and design techniques. This course deals with the concepts, skills, methodologies, techniques, tools, and perspectives essential for systems analysts. The practical component of COMP 361 is object oriented and use-case driven, requiring students to go through the steps of system analysis and design to solve a real-life business problem.
http://www.athabascau.ca/syllabi/comp/comp361.php

SYSTEM ANALYSIS
- System analysis, then, is the process of gathering and interpreting facts, diagnosing
problems, and using the information to recommend improvements to the system.
This is the job of the systems analyst.

1. Analysis of current system achievement
- Analyzing your current system configuration can help you better understand how it affects overall system performance. After you have analyzed your site, you can use the information you gathered to tune and scale all areas of your site. For example, you may want to change the configuration, adjust the way the software works, or improve the hardware.

As you tune and scale your site, you may need to make changes to your current configuration. You must know the current configuration of your system in order to accurately determine the affect a change in configuration has on performance. Analysis of the baseline configuration of your system should include an assessment of the following:

a) Hardware
b) Software
c) Content
d) Load balance
https://msdn.microsoft.com/en-us/library/ee784764(v=cs.10).aspx

2. Analysis of a system's user needs
-

Know the users - understand their needs...

Common misconceptions about user requirements:

"We thought we knew what they needed..."

"Users don't understand the possibilities in the future. There's no point in asking them..."

Poorly specified user requirements are one of the most significant factors behind IT project failure.

A successful product or system requires a proper understanding of both user and organisational requirements - we help integrate and balance the two in the specification process.

Avoid over-reliance on internally generated requirements (what its believed that users want), as opposed to data from end-user requirements studies (what users actually need).

Usability Partners support development projects, bringing key user data into the design process and analysing user needs, their work practice, and the situations in which they work.

http://www.usabilitypartners.se/services/user-requirements-analysis.php

3. Information gathering techniques

Typical requirements gathering and analysis methods include:

Surveys – both open-ended and focused surveys, conducted electronically or on paper.

Interviews – typically conducted face-to-face, but also over the telephone if deemed more appropriate.

Focus groups – whilst being poorly suited to evaluating a product, focus groups are useful for discussing possible user requirements and brainstorming ideas.

Field studies – observing the end-user situation and the environment in which a new product or system will be used is often extremely useful in understanding user needs.

Evaluation of an existing product – provides a range of useful information (even competitor products can be tested). Usability evaluation reveals and clarifies good and bad aspects of current solutions - valuable input to new design work.

Task analysis – a deeper analysis of users work with a system, useful for analysing how user's work tasks should be supported by functionality in a system.

User personas and usage scenarios – concrete and illustrative data about typical users, their characteristics, usage situation, tasks and goals. Particularly useful in supporting early user interface design work.

Formulation of usability goals and overall design criteria – help focus and steer the design process, supporting the evaluation of early concepts, prototypes and final designs.

http://www.usabilitypartners.se/services/user-requirements-analysis.php

4. System's analysis report
The report should be as long as necessary to record fully (1) what was done by the project team, (2) what the team's findings are, and (3) what recommendations, including further courses of actions, are being made by the project team. I recommend that the various sections of the main body of the report be reasonably concise, and that any and all additional details that are worth recording--whether for the sake of the historical record, or as bases for further work related to the project, or both--be placed in appendices, which are an admirable organizational device for this purpose.

The report should use what is called "legal numbering". That is, the main sections of the report should have numbers like 1, 2, etc.; subsections, numbers like 1.1, 1.2, etc.; sub-subsections, numbers like 1.1.1, 1.2.3, etc.; sub-sub-subsections, numbers like 1.1.1.1, 1.2.3.4, etc.; and so on. It should rarely be necessary to go deeper than the sub-sub-subsection level.

The report should use single spacing within paragraphs and a single-line space between paragraphs. Paragraphs should begin flush left; i.e., they should not begin with a tab indentation. (A minor exception to this rule occurs with the first paragraph of a sub-sub-subsection [or even lower-level section]; such a paragraph begins two spaces after the end of the heading of the sub-sub-subsection [or lower-level section].) All paragraphs and all headings, whether of sections, subsections, sub-subsections, or sub-sub-subsections (and lower-level sections), should be set flush left. Do not use flush-right (also called "full") justification; ragged right margins actually make for easier and faster reading.

Figures and Tables are to take their numbers sequentially within the top-level section containing them. For example, the second figure in section 1 should be numbered Figure 1.2, the first figure in section 2 should be numbered Figure 2.1; the fourth table in section 3 should be numbered Table 3.4; and so on.  Make every effort to design Figures and Tables so that they fit onto the page in portrait, rather than landscape, orientation.

References are to be shown in what the The Chicago Manual of Style calls the "Author-Date Text Citations" style.  For details, see that widely available manual.

Endnotes should be used rather than footnotes. Endnotes appearing in the main body of the report take their numbers sequentially through the whole main body of the report. Endnotes appearing in an appendix take their numbers sequentially within that appendix; the sequence starts over again with the next appendix. All endnotes and references that are cited in the main body of the report should appear in a Notes and References section between the last numbered section and Appendix A. Endnotes and references cited within an appendix should appear at the end of that appendix.

The report is to be prepared using the Times New Roman font in size 10. Use 1-inch margins on top, bottom, left, and right of the text. Portions of the report that are prepared in a spreadsheet should be presented in portrait orientation (because of the need for them to be easily readable on the Web) and should use the Arial font in size 9. Page numbers should be placed at the bottom center of pages. Endnotes should be numbered with Hindu numerals (not Roman numerals). In preparing the PDF version of the document, for Web presentation, use "size -1" as the default size of text for ordinary paragraphs. Use single spacing for lines within paragraphs; use a single blank line to separate paragraphs.

Be sure to use a spelling-check program or module on the report.

The report must begin with an Executive Summary, which must not exceed two pages in length. (This is the only absolute rule respecting the name and length of a section.) The sections shown below (viz., Introduction, Findings, Recommendations) may be modified and/or renamed as appropriate for the particular report, and there may be more main sections than the three shown in the example if more are appropriate for the report.

For the main body of the report, page numbering begins with 1 on the first page of the Executive Summary and runs sequentially till the end of the main body (i.e., including the Notes and References, up to the first page of Appendix A).  Page numbers within appendices begin with 1 at the beginning of each appendix and have the style A-1, A-2, B-1, etc.  The pages containing the Table of Contents are numbered in lower-case Roman numerals: i, ii, iii, etc. The Title Page and Copyright Page have no numbers.

The styling of headings of sections, subsections, etc., is shown in the following example. Note that the text of the sub-sub-subsection level begins on the same line as the heading, instead in a new paragraph as with the higher levels. No heading ends with a period unless it is a sub-sub-subsection heading.

5. Accountant role in system analysis
Accountants plays the following roles in AIS, the industry they are into does not matter. What matters is the accountants’ ability to deliver whenever they are being called upon. Here they are:
1) Designers
2) Implementers
3) Auditors
4) Users
5) Owners

SYSTEM DESIGN
- System design is the process of planning a new business system or one to replace or complement an existing system.

1. User interface design

User interface (UI) design is the design of user interfaces for software or machines, such as the look of a mobile app, with a focus on ease of use and pleasurability for the user. UI design usually refers to the design of graphical user interfaces—but can also refer to others, such as natural and voice user interfaces.

Since software is intangible, the only way a user can control or interact with it is through a designed user interface. A well-designed user interface creates a user experience that the designer intended and/or a user experience that the user appreciates.

Many user interfaces are designed with a focus on usability and efficiency. Users should be able to achieve their goals as efficiently as possible, without focusing too much on the user interface itself. In that sense, a well-designed user interface becomes effectively invisible to those using it. In other words, they interact directly with the ‘reality’ the design portrays without reckoning on the point that, for example, thumbing button icons through the glass screens of their handheld devices is responsible for producing changes in what they see. However, usability and efficiency might not be the only measure of a well-designed user interface; a user interface might be designed to create a fun and pleasurable experience for users instead (e.g., in games).

At the other end of the spectrum, designers can—unethically—deliberately design user interfaces that are confusing—in order to trick users into purchasing or signing up for things they might not be interested in. These user interfaces are known as dark patterns. Examples of dark patterns include add-ons that are included by default (e.g., additional luggage allowance when booking air tickets), and intentionally complicated processes meant to deter users (e.g., long and confusing pages to unsubscribe from email newsletters).
https://www.interaction-design.org/literature/topics/ui-design

2. Output design
The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

Objectives of Output Design

The objectives of input design are −

To develop output design that serves the intended purpose and eliminates the production of unwanted output.

To develop the output design that meets the end users requirements.

To deliver the appropriate quantity of output.

To form the output in appropriate format and direct it to the right person.

To make the output available on time for making good decisions.

Let us now go through various types of outputs −

External Outputs

Manufacturers create and design external outputs for printers. External outputs enable the system to leave the trigger actions on the part of their recipients or confirm actions to their recipients.

Some of the external outputs are designed as turnaround outputs, which are implemented as a form and re-enter the system as an input.

Internal outputs

Internal outputs are present inside the system, and used by end-users and managers. They support the management in decision making and reporting.

There are three types of reports produced by management information −

Detailed Reports − They contain present information which has almost no filtering or restriction generated to assist management planning and control.

Summary Reports − They contain trends and potential problems which are categorized and summarized that are generated for managers who do not want details.

Exception Reports − They contain exceptions, filtered data to some condition or standard before presenting it to the manager, as information.

Output Integrity Controls

Output integrity controls include routing codes to identify the receiving system, and verification messages to confirm successful receipt of messages that are handled by network protocol.

Printed or screen-format reports should include a date/time for report printing and the data. Multipage reports contain report title or description, and pagination. Pre-printed forms usually include a version number and effective date.

3. Input design
In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

Therefore, the quality of system input determines the quality of system output. Welldesigned input forms and screens have following properties −

It should serve specific purpose effectively such as storing, recording, and retrieving the information.

It ensures proper completion with accuracy.

It should be easy to fill and straightforward.

It should focus on user’s attention, consistency, and simplicity.

All these objectives are obtained using the knowledge of basic design principles regarding −

What are the inputs needed for the system?

How end users respond to different elements of forms and screens.

Objectives for Input Design

The objectives of input design are −

To design data entry and input procedures

To reduce input volume

To design source documents for data capture or devise other data capture methods

To design input data records, data entry screens, user interface screens, etc.

To use validation checks and develop effective input controls.

Data Input Methods

It is important to design appropriate data input methods to prevent errors while entering data. These methods depend on whether the data is entered by customers in forms manually and later entered by data entry operators, or data is directly entered by users on the PCs.

A system should prevent user from making mistakes by −

Clear form design by leaving enough space for writing legibly.

Clear instructions to fill form.

Clear form design.

Reducing key strokes.

Immediate error feedback.

Some of the popular data input methods are −

Batch input method (Offline data input method)

Online data input method

Computer readable forms

Interactive data input

Input Integrity Controls

Input integrity controls include a number of methods to eliminate common input errors by end-users. They also include checks on the value of individual fields; both for format and the completeness of all inputs.

Audit trails for data entry and other system operations are created using transaction logs which gives a record of all changes introduced in the database to provide security and means of recovery in case of any failure.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4. Security and control measures
Information security controls are the technical, process, physical, and policy safeguards
designed to protect sensitive data by mitigating the identifi ed and assessed risks to
its confi dentiality, integrity, and availability. The selection and specifi cation of controls
is accomplished as part of an organizationwide risk management and information
security program and is typically dependent on risk mitigation objectives balanced by
implementation cost.
Management Responsibility
Senior management has the responsibility to ensure integration of security controls
throughout the organization by ensuring the security program is governed by

organizational policies and practices that are consistently applied, enforcing
compliance with the security program across the organization, and ensuring an
effective information security awareness program has been implemented.
In order to delineate clear lines of responsibility and accountability for
information security risk management decisions, management should designate
one or more individuals as information security offi cers, who will be responsible
and accountable for administration of the security program. To ensure appropriate
segregation of duties, the information security offi cers should report directly to the
board or to senior management and have suffi cient independence to perform their
assigned tasks.
While information security offi cers may ultimately be responsible for the
management of the security program and the implementation of appropriate
safeguards, a system of internal control is not a separate and distinct system within an
organization, but the embodiment of all the plans and devices that assure reasonable
control over risks and operations. Accordingly, the responsibility for good internal
controls rests with the management of the individual business units and not with any
external unit. The same managers who are responsible for day-to-day operations and
decision making are also responsible for ensuring the presence and effectiveness of
internal controls.

Types of Controls
Controls can be categorized by what they are and what they do. The following three
broad categories defi ne the main objectives of effective security implementation:
■ Physical Controls Security measures, devices, and means to control
physical access to a defi ned structure.
■ Technical Controls Technology-based measures to control logical access to
sensitive information.
■ Administrative or Process Controls Policies, procedures, and processes
to defi ne and guide user actions and restrictions in dealing with sensitive
information.
Within these major categories, controls can be defi ned by what they do,
including:
■ Preventive Preventive controls act to limit the likelihood of a threat by
preventing intentional or unintentional unauthorized disclosure of sensitive
information.
■ Detective Detective controls detect and report actual or attempted
unauthorized events by helping identify harmful actions as they occur.
■ Corrective Corrective controls respond to security incidents and terminate
harmful events or reduce their damage

5. Accountant role in system Designing

The accounting system is essentially a database of information about business transactions. The primary use of a database is as a source of information, so the accounting system needs to be designed in a manner that is cost-effective in providing the needed information. The key factors in accounting system design are as follows:

Single or double entry. A very small business operates simply by recording cash receipts and payments in its checkbook. This is known as a single entry system, and is only adequate when a business owner has no interest in learning about the amount of the assets and liabilities held by a business. The single entry system is extremely simplistic, but can be adequate. The double entry system is designed to record not only sales and expenses, but also assets, liabilities, and shareholders' equity, and so provides considerably more information. The double entry system requires more skill in recording transactions, and is used by all larger organizations.

Cash or accrual basis. The cash basis of accounting only records transactions as cash is received or spent, while the accrual basis records transactions when they should be recognized, irrespective of changes in cash. The accrual basis is needed to be compliant with any of the accounting frameworks, such as Generally Accepted Accounting Principles or International Financial Reporting Standards. If you expect to need audited financial statements in the future, use the accrual basis of accounting.

Account code structure. The account code structure is the numeric or alphanumeric designation given to each account in which information is stored. A lengthy account code, such as one with seven or more digits, allows for a great deal of specific record keeping. However, it also requires more work to maintain, and there is a higher risk that information will be incorrectly coded into the wrong accounts. Thus, it is generally best to keep the complexity (i.e., length) of the account code structure to a minimum. Smaller organizations may find that as little as a three-digit account code structure is sufficient for recording information, while larger, multi-division entities may require considerably more complex code structures.

Accounts used. You must decide which accounts to create. At a minimum (for a double entry accrual system) you will need accounts for cash, accounts receivable, inventory, fixed assets, accounts payable, accrued liabilities, equity, revenue, cost of goods sold, and administrative expenses. However, even a smaller business needs several times this number of accounts in order to keep adequate track of its operations. In particular, it will likely be necessary to maintain a number of different expense accounts, in order to more closely examine expenses.

Divisional representation. A larger business may adopt a standard set of accounts and replicate them for each of its subsidiaries. This may also be necessary for individual product lines or facilities. This level of fine-grained detail is especially common when a business operates an activity-based costing system.

Reports. The information stored in the accounting system must be aggregated into a system of reports that are used either to present the financial results and position of a business, or to provide more specific reports of financial results. Many of these reports are prepackaged with accounting software packages, though a business may have special needs that call for custom-designed reports.

Procedures. An accounting system is not operational until there are a set of procedures in place that show users how the system is to be operated. The more common of these procedures are usually documented in some detail and imparted to employees through formal training sessions.

Controls. A number of accounting controls are needed to ensure that an accounting system operates in the manner intended. These controls will be specific to the company, and may call for the participation of the company's auditors or an outside consultant to ensure that the set of controls installed are appropriate for the operations of the business.

Many of the issues just noted are so fundamental that you must get them right from the start, or be in danger of having to rebuild the entire accounting system at a later date to accommodate whatever changes are needed. In particular, it is best to immediately adopt a double entry bookkeeping system and accrual accounting.
https://www.accountingtools.com/articles/2017/5/17/accounting-system-design

# data[].attributes.headline
Dayang Nursyahirah binti Latip (BB15110175)

# data[].attributes.subject
Dayang Nursyahirah binti Latip (BB15110175)

# data[].attributes.body
System Analysis & Design

# data[].attributes.body
System Analysis & Design

System Analysis
1. Analysis of current system achievement
Systems analysis is the process of examining a business situation for the purpose of developing a system solution to a problem or devising improvements to such a situation. Before the development of any system can begin, a project proposal is prepared by the users of the potential system and/or by systems analysts and submitted to an appropriate managerial structure within the organization.
http://www.referenceforbusiness.com/management/Str-Ti/Systems-Analysis.html

2. Analysis of a system’s user needs

used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.

involves working with current and eventual users of information systems to support them in working with technologies in an organizational setting.

Users are moving to the forefront as software development teams become more international in their composition

working with software users on performing analysis of their business, problems, and objectives; and on communicating the analysis and design of the planned system to all involved.

http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/

3. Information gathering technique

Managing information involves gathering and distributing necessary information and assimilating them on the project management activities and processes. The information gathering techniques are repeated processes that are used to create and organize data across different kinds of sources. There are four types of information gathering techniques as follows:

Brainstorming: This method is used to get a list of all project lists. All ideas are generated with the help of a facilitator through an open discussion and mass interviewing techniques. Commonly, the brainstorming technique can be done during a scheduled meeting with peers, individual brainstorming, or even at an informal meeting.

Delphi technique: This technique in project management requires the presence of a facilitator that gives out questionnaires to solicit different ideas. The responses are summarized and recirculated to the participants.

Root cause analysis: One of the information gathering techniques is the root cause analysis. It is used in identifying problems and its underlying causes thus developing a preventive action.

Interviewing: Stakeholders, participants, and experts are interviewed to identify risks.

https://project-management-knowledge.com/definitions/i/information-gathering-techniques/

4. System’s analysis report
The systems analysis report
http://slideplayer.com/slide/5028881/
5. Accountant role in systems analysis
a) Accountants as Users  Accountants  are the first people to live by example for others to follow. Again, junior accounting staff members that are not privileged to be at the helms of affairs to participate in the designing stage of accounting information system only play the role of users of accounting information system. In most organizations, the accounting function is the single largest user of IT. All systems that process financial transactions impact the accounting function in some way. As end users, accountants must provide a clear picture of their needs to the professionals who design their systems. For example, the accountant must specify accounting rules and techniques to be used, internal control requirements, and special algorithms such as depreciation models. The accountant’s participation in systems development should be active rather than passive. The principal cause of design errors that result in system failure is the absence of user involvement.

b) AS IMPLEMENTERS
It is the role of accountants to ensure that AIS designed are actually implemented. It is not enough to just have procedures in place, implementation and enforcement is very important. The accountant while being involved in the implementation process of the AIS may discover an implementation problem that non accountants may find difficult communicating back to the systems designers.
c)AS OWNERS
As accountants gets more involved in the overall decision making in the business angle, a lot of accountants are now being classified as users of accounting information system.
http://bepls.com/beplsoctober2015/19.pdf
System Design
1. User interface design
User interface (UI) design is the design of user interfaces for software or machines, such as the look of a mobile app, with a focus on ease of use and pleasurability for the user. UI design usually refers to the design of graphical user interfaces—but can also refer to others, such as natural and voice user interfaces.
https://www.interaction-design.org/literature/topics/ui-design

2. Output design
https://www.slideshare.net/madhukarreddy007/input-and-output-design

3. Input design
https://www.slideshare.net/madhukarreddy007/input-and-output-design

4. Security and control measures
 Security: Policies, procedures and technical measures used to prevent unauthorized access, alteration, theft, or physical damage to information systems
 Controls: Methods, policies, and organizational procedures that ensure safety of organization’s assets; accuracy and reliability of its accounting records; and operational adherence to management standards
https://www.slideshare.net/BISWAJITorJEET/security-control-of-information-system-management-information-system
5. Accountant role in systems Designing

Accountants as System Designers
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes. An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system
http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
Herewith I attached my answer for System Analysis and Design

# data[].attributes.body
System Analysis & Design
System Analysis
1.Analysis of current system achievement

System Analysis is the study of a business problem  domain to recommend improvements and specify the  business requirements for the solution.

2.Analysis of a system’s user needs
Systems analysis and design, as performed by systems analysts, seeks to understand what humans need to analyze data input or data flow systematically, process or transform data, store data, and output information in the context of a particular organization. By doing thorough analysis, analysts seek to identify and solve the right problems. Furthermore, systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.
http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/

3. Information gathering techniques

1. Review of Procedural Forms

These are a very good starting point for gathering information. Procedural manuals can give a good picture of the system to be studied: how the existing system works, what are its assumptions, what information flows in, and what flows out, what dependency there is on the external system, if any. Problems that one can encounter here are the lack of updated manuals or documents, or sometimes the need for possession of the correct documents. Hence, this is just one of the means of gathering information. However, procedural forms can capture some important information like:

Who are the users of the forms?

Do the forms have all the necessary information?

How readable and understandable are they?

How does the form help other users to make better decisions?

2. On Site Visits and Observations

The main objective of an on site visit is to get as close to the real system as possible.
It is important that the person who visits on site is a keen observer and is knowledgeable about the system and the normal activities that occur within the system. When a person observes a system, the emphasis is more on observing how things are done rather than giving advice as to what is wrong or right or passing judgment. There are various observation methods used:
Direct or Indirect: - The analyst can observe the subject or the system directly. E.g.: How do the workers perform a job on the factory floor? An indirect form of observation is done using some devices like video cameras or video tapes which would capture the information.
Structured or Unstructured: - In a structured observation the specific actions are recorded. E.g.: Before a shopper buys a product, how many related products did he see before selecting the final product? An unstructured method would record whatever actions would happen at a given point of time.

3. Interviews and Questionnaires

The interview is a face-to-face interpersonal meeting designed to identify relations and verify information to capture raw information as told by the interviewee.

http://system-sad.blogspot.my/2012/07/information-gathering-tools.html

4.System’s analysis report
(a) The System Analysis and Design (“SA&D”) phase signifies the commencement of system implementation. The objectives of this phase are: i) to investigate and understand the user and technical requirements; ii) to specify and design the new system; and iii) to detail the implementation requirements in terms of cost, effort and time. (b) The SA&D Report will be produced to document the findings and recommendations of this phase
https://www.ogcio.gov.hk/en/our_work/infrastructure/methodology/system_development/doc/G61c_Effective_SAnD_Guide_Appendix_C_v1_1.pdf
5. Accountant role in systems analysis

Accountants are involved in the SDLC since information systems represent a

significant financial transaction that consumes both financial and human resources.

The accountants are concerned with these projects since they have significant

financial resource implications. Also, accountants are concerned with the quality of

the accounting information systems since these systems produce the information that

is reported to internal and external entities. Accountants may be called upon for input

into non AIS applications if the application uses accounting data. The accountants

need to assess if any control threats exist.

System Design
1 User interface design
A user interface is the part of the system with which the users interact. It includes the screen displays that provide navigation through the system, the screens and forms that capture data, and the reports that the system produces (whether on paper, on the Web, or via some other media).
https://www.safaribooksonline.com/library/view/system-analysis-and/9781118057629/18_chap09.html
2Output design
The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3 Input design

In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

Therefore, the quality of system input determines the quality of system output. Welldesigned input forms and screens have following properties −

It should serve specific purpose effectively such as storing, recording, and retrieving the information.

It ensures proper completion with accuracy.

It should be easy to fill and straightforward.

It should focus on user’s attention, consistency, and simplicity.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4 Security and control measures

System security refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage. In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.

System privacy deals with protecting individuals systems from being accessed and used without the permission/knowledge of the concerned individuals.

System integrity is concerned with the quality and reliability of raw as well as processed data in the system.

Control Measures

There are variety of control measures which can be broadly classified as follows −

Backup

Regular backup of databases daily/weekly depending on the time criticality and size.

Incremental back up at shorter intervals.

Backup copies kept in safe remote location particularly necessary for disaster recovery.

Duplicate systems run and all transactions mirrored if it is a very critical system and cannot tolerate any disruption before storing in disk.

Physical Access Control to Facilities

Physical locks and Biometric authentication. For example, finger print

ID cards or entry passes being checked by security staff.

Identification of all persons who read or modify data and logging it in a file.

Using Logical or Software Control

Password system.

Encrypting sensitive data/programs.

Training employees on data care/handling and security.

Antivirus software and Firewall protection while connected to internet.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm

5.Accountant role in systems Designing

Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.

An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system.

These traditional systems were physical, observable, and unambiguous. The procedures for processing information were manual, and the medium for transmitting and storing data was paper. With the arrival of the computer, computer programs replaced manual procedures, and paper records were stored digitally. The role accountants would play in this new era became the subject of much controversy. Lacking computer skills, accountants were generally uncertain about their status and unwilling to explore this emerging technology.

Many accountants relinquished their traditional responsibilities to the new generation of computer professionals who were emerging in their organizations. Computer programmers, often with no accounting or business training, assumed full responsibility for the design of accounting information systems. As a result, many systems violated accounting principles and lacked necessary controls. Large system failures and computer frauds marked this period in accounting history. By the mid-1970s, in response to these problems, the accounting profession began to reassess the accountant’s professional and legal responsibilities for computer-based systems.

Today, we recognize that the responsibility for systems design is divided between accountants and IT professionals as follows: the accounting function is responsible for the conceptual system, and the IT function is responsible for the physical system. To illustrate the distinction between conceptual and physical systems, consider the following example:

The credit department of a retail business requires information about delinquent accounts from the AR department. This information supports decisions made by the credit manager regarding the creditworthiness of customers.

The design of the conceptual system involves specifying the criteria for identifying delinquent customers and the information that needs to be reported. The accountant determines the nature of the information required, its sources, its destination, and the accounting rules that need to be applied. The physical system is the medium and method for capturing and presenting the information. The computer professionals determine the most economical and effective technology for accomplishing the task. Hence, systems design should be a collaborative effort. Because of the uniqueness of each system and the susceptibility of systems to serious error and even fraud, the accountant’s involvement in systems design should be pervasive. In later chapters, we shall see that the active participation of accountants is critical to the system’s success.

# data[].attributes.headline
SITI AISYAH FATIHA BINTI MOHAMAD KAMIR BB15110681

# data[].attributes.subject
SITI AISYAH FATIHA BINTI MOHAMAD KAMIR BB15110681

# data[].attributes.body
SYSTEM ANALYSIS & DESIGN SYSTEM ANALYSIS

1)Analysis of current system achievement

Analyzing your current system configuration can help you better understand how it affects overall system performance. After you have analyzed your site, you can use the information you gathered to tune and scale all areas of your site. For example, you may want to change the configuration, adjust the way the software works, or improve the hardware.

As you tune and scale your site, you may need to make changes to your current configuration. You must know the current configuration of your system in order to accurately determine the affect a change in configuration has on performance. Analysis of the baseline configuration of your system should include an assessment of the following:

Hardware

Software

Content

Load balancing

https://msdn.microsoft.com/en-us/library/ee784764(v=cs.10).aspx

2. Analysis of a system's user needs

Systems analysis and design, as performed by systems analysts, seeks to understand what humans need to analyze data input or data flow systematically, process or transform data, store data, and output information in the context of a particular organization or enterprise. By doing thorough analysis, analysts seek to identify and solve the right problems.

Moreover, systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.

http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/

3. Information gathering techniques

One-on-one interviews

The most common technique for gathering requirements is to sit down with the clients and ask them what they need. The discussion should be planned out ahead of time based on the type of requirements you're looking for.

Joint application development (JAD)

JAD sessions are similar to general facilitated sessions. However, the group typically stays in the session until the session objectives are completed. For a requirements JAD session, the participants stay in session until a complete set of requirements is documented and agreed to.

Questionnaires

Questionnaires are much more informal, and they are good tools to gather requirements from stakeholders in remote locations or those who will have only minor input into the overall requirements. Questionnaires can also be used when you have to gather input from dozens, hundreds, or thousands of people.
https://www.techrepublic.com/blog/10-things/10-techniques-for-gathering-requirements/

4. System's analysis report
System analysis report must include introduction attached with the general operations of current system, specific problems collected and identified such as a detailed discussion of the specific problems collected from end-

users and a statement of end-users expectation, evaluation of the technical and operational feasibility of the proposed

project, data flow diagram of the proposed system and lastly should be the conclusion and recommendations.
https://www.coursehero.com/file/10731087/system-analysis-report/

5. Account role in systems analysis
- identifying accurately the problem
- identifying the financial and accounting reports which will be extracted from the system
- identifying the outputs which shall be produced
- identifying the resources which shall be used or implemented in order to produce the outputs
- debating with the analyzer in order to illustrate the requirements of the system's users
https://ijbssnet.com/journals/Vol_5_No_4_Special_Issue_March_2014/31.pdf

SYSTEM DESIGN

1. User interface design
Importance of user interface
• System users often judge a system by its interface rather than its functionality
• A poorly designed interface can cause a user to make catastrophic errors
• Poor user interface design is the reason why so many software systems are never used
https://www.cs.umd.edu/~atif/Teaching/Spring2011/Slides/8.pdf

2. Output design
A quality output is one, which meets the requirements of the end user and presents the information clearly. In any system results of processing are communicated to the users and to other system through outputs. In output design it is determined how the information is to be displaced for immediate need and also the hard copy output. It is the most important and direct source information to the user. Efficient and intelligent output design improves the system’s relationship to help user decision-making.
https://www.slideshare.net/madhukarreddy007/input-and-output-design

3. Input design
The input design is the link between the information system and the user. It comprises the developing specification and procedures for data preparation and those steps are necessary to put transaction data in to a usable form for processing can be achieved by inspecting the computer to read data from a written or printed document or it can occur by having people keying the data directly into the system. The design of input focuses on controlling the amount of input required, controlling the errors, avoiding delay, avoiding extra steps and keeping the process simple. The input is designed in such a way so that it provides security and ease of use with retaining the privacy.
https://www.slideshare.net/madhukarreddy007/input-and-output-design

4. Security and control measures
Systems analysts and designers develop expertise in methods for specifying information systems security. The characteristics found in 3 generations of general information system design methods provide a framework for comparing and understanding current security design methods such as approaches that use checklists of controls, divide functional requirements into engineering partitions and create abstract models of both the problem and the solution.
https://dl.acm.org/citation.cfm?id=162127

5. Accountant role in systems designing
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.
http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
(BB15110764)
SYSTEM ANALYSIS & DESIGN

SYSTEM ANALYSIS
System analysis is conducted for the purpose of studying a system or its parts in order to identify its objectives. It is a problem solving technique that improves the system and ensures that all the components of the system work efficiently to accomplish their purpose.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_tutorial.pdf

1. ANALYSIS OF CURRENT SYSTEM ACHIEVEMENT
The analysis of current system achievement encourage all the industries to develop their strategy and especially in accounting field. The systems department may find that the current systems are not giving management the kind of information it needs for effective decision making.

EXAMPLE: CASE STUDY
The analysis and design of accounting information system is done with Object-Oriented Analysis and Design (OOAD) drawn using Unified Modeling Language (UML) notation and for the cost calculation using weighted average method. Implementation accounting information system can help the company to do every activity of daily process costing and assist management in decision making.
http://www.jatit.org/volumes/Vol61No1/18Vol61No1.pdf

2. ANALYSIS OF A SYSTEM'S USER
The System User account is mainly used to connect Targetprocess to other applications and integrations. This user is always active and has Administrator permissions and can be used for REST API and deprecated SOAP API access to the Targetprocess application. However, you cannot login under its credentials via graphical user interface (GUI).
https://www.targetprocess.com/guide/settings/users-roles-permissions/system-user/

3. INFORMATION GATHERING TECHNIQUE
A strategy should be evolved by the analyst to gather information. The strategy consists of identifying information sources, evolving a method of obtaining information from the identified sources and using an information flow model of organization
http://nptel.ac.in/courses/106108103/pdf/Lecture_Notes/LNm3.pdf

http://www.aapcho.org/wp/wp-content/uploads/2012/02/DataCollectionToolsforEvaluation.pdf

4.SYSTEM'S ANALYSIS REPORT
The System Analysis and Design (“SA&D”) phase signifies the commencement of system implementation. The objectives of this phase are: i) to investigate and understand the user and technical requirements; ii) to specify and design the new system; and iii) to detail the implementation requirements in terms of cost, effort and time.
https://www.ogcio.gov.hk/en/our_work/infrastructure/methodology/system_development/doc/G61c_Effective_SAnD_Guide_Appendix_C_v1_1.pdf

5. ACCOUNTANT ROLE IN SYSTEM ANALYSIS
Besides traditional accounting knowledge, accountants need to possess other skills that are vital to their survival in an effective organization. Among those skills are knowledge sharing, the understanding of information systems design, systems development, and applications. One of the systems issues that accountants face is the implementation and maintenance of ERP (Enterprise resources planning) systems in the organization. ERP systems allow companies to integrate at all levels and to utilize important ERP application such as supply-chain management, accounting application, human resource and customer relationship management (Boubekri, 2001).

https://dl.acm.org/citation.cfm?id=1168392

SYSTEM DESIGN
It is a process of planning a new business system or replacing an existing system by defining its components or modules to satisfy the specific requirements. Before planning, you need to understand the old system thoroughly and determine how computers can best be used in order to operate efficiently.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_tutorial.pdf

1. USER INTERFACE DESIGN
System users often judge a system by its interface rather than its functionality .A poorly designed interface can cause a user to make catastrophic errors .Poor user interface design is the reason why so many software systems are never used
https://www.cs.umd.edu/~atif/Teaching/Spring2011/Slides/8.pdf

2. INPUT DESIGN
In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc. Therefore, the quality of system input determines the quality of system output.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_tutorial.pdf
3. OUTPUT DESIGN
The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

The objectives of input design are:
-To develop output design that serves the intended purpose and eliminates the production of unwanted output. To develop the output design that meets the end users requirements.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_tutorial.pdf

3. SECURITY AND CONTROL MEASURES
System security refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage. In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware.  There are variety of control measures which can be broadly classified as backup,  physical Access Control to Facilities and  Using Logical or Software Control.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm
5. ACCOUNTANT ROLE IN SYSTEM DESIGN
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.
http://www.accountantnextdoor.com/accountants%E2%80%99-role-in-the-accounting-information-system/

# data[].attributes.body
BB15211036
System Analysis & Design

System Analysis

1.  Analysis of current system achievement

Applied systems analysis takes into account the interconnectedness of multiple development goals. It offers our best chance of overcoming the substantial barriers to sustainability, now and for future generations. Systems analysis is the cornerstone of research at IIASA, and numerous tools developed at the institute use its principles to address a diverse array of complex, global problems.

http://www.iiasa.ac.at/web/home/about/whatisiiasa/research/what-is-systems-analysis.html

Systems analysts do more than solve current problems. They are frequently called upon to help handle the planned expansion of a business. In the case of the clothing store, the systems study is future oriented, since no system currently exists. Analysts assess as
carefully as possible what the future needs of the business will be and what changes
should be considered to meet these needs. In this instance and in most others, analysts
may recommend alternatives for improving the situation. Usually more than one strategy
is possible.

Working with managers and employees in the organization, systems analysts recommend which alternative to adopt, based on such concerns as the suitability of the
solution to the particular organization and setting, as well as the employee support the
solution is likely to have. Sometimes the time required to develop one alternative,
compared with others, is the most critical issue. Costs and benefits are also important
determinants. In the end, management, which will pay for and use the result, actually
decides which alternative to accept.

https://www.google.com/url?sa=t&source=web&rct=j&url=http://www.ddegjust.ac.in/studymaterial/mca-3/ms-04.pdf&ved=2ahUKEwiwp7DSyJ_aAhVCj5QKHTk-AjIQFjAAegQIBhAB&usg=AOvVaw1L0eaCAFPV6oZ4tL0DbXRn
2. Analysis of a system’s user needs

System analyst seeks to understand what humans need to analyze data input or data flow systematically, process or transform data, store data, and output information in the context of a particular organization or enterprise. By doing thorough analysis, analysts seek to identify and solve the right problems. Furthermore, systems analysis  is used to analyze and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems. Users are moving to the forefront as software development teams become more international in their composition. This means that there is more emphasis on working with software users; on performing analysis of their business, problems, and objectives; and on communicating the analysis and design of the planned system to all involved.User involvement throughout the systems project is critical to the successful development of computerized information systems.

http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/

3.Information gathering techniques

1: One-on-one interviews
The most common technique for gathering requirements is to sit down with the clients and ask them what they need. The discussion should be planned out ahead of time based on the type of requirements you're looking for. There are many good ways to plan the interview, but generally you want to ask open-ended questions to get the interviewee to start talking and then ask probing questions to uncover requirements.

2: Group interviews

Group interviews are similar to the one-on-one interview, except that more than one person is being interviewed — usually two to four. These interviews work well when everyone is at the same level or has the same role. Group interviews require more preparation and more formality to get the information you want from all the participants. You can uncover a richer set of requirements in a shorter period of time if you can keep the group focused.

3: Facilitated sessions

In a facilitated session, you bring a larger group (five or more) together for a common purpose. In this case, you are trying to gather a set of common requirements from the group in a faster manner than if you were to interview each of them separately.

4: Joint application development (JAD)
JAD sessions are similar to general facilitated sessions. However, the group typically stays in the session until the session objectives are completed. For a requirements JAD session, the participants stay in session until a complete set of requirements is documented and agreed to.

5: Questionnaires

Questionnaires are much more informal, and they are good tools to gather requirements from stakeholders in remote locations or those who will have only minor input into the overall requirements. Questionnaires can also be used when you have to gather input from dozens, hundreds, or thousands of people.

6: Prototyping

Prototyping is a relatively modern technique for gathering requirements. In this approach, you gather preliminary requirements that you use to build an initial version of the solution — a prototype. You show this to the client, who then gives you additional requirements. You change the application and cycle around with the client again. This repetitive process continues until the product meets the critical mass of business needs or for an agreed number of iterations.

7: Use cases
Use cases are basically stories that describe how discrete processes work. The stories include people (actors) and describe how the solution works from a user perspective. Use cases may be easier for the users to articulate, although the use cases may need to be distilled later into the more specific detailed requirements.

8: Following people around

This technique is especially helpful when gathering information on current processes. You may find, for instance, that some people have their work routine down to such a habit that they have a hard time explaining what they do or why. You may need to watch them perform their job before you can understand the entire picture. In some cases, you might also want to participate in the actual work process to get a hands-on feel for how the business function works today.

9: Request for proposals (RFPs)

If you are a vendor, you may receive requirements through an RFP. This list of requirements is there for you to compare against your own capabilities to determine how close a match you are to the client's needs.

10: Brainstorming
On some projects, the requirements are not "uncovered" as much as they are "discovered." In other words, the solution is brand new and needs to be created as a set of ideas that people can agree to. In this type of project, simple brainstorming may be the starting point. The appropriate subject matter experts get into a room and start creatively brainstorming what the solution might look like. After all the ideas are generated, the participants prioritize the ones they think are the best for this solution. The resulting consensus of best ideas is used for the initial requirements.

https://www.techrepublic.com/blog/10-things/10-techniques-for-gathering-requirements/
4.System’s analysis report

Comfortable Systems Analysis Report Template Images Example
System Analysis Report Template Contemporary ExampleStunning Systems Analysis Report Template Contemporary

http://alingari.com/systems-analysis-report-templat

5.Accountant role in systems analysis

1.Accountants as System Auditors
Accountants audit the already ‘acclaimed’ AIS to ensure that what is claimed to have been implemented is actually followed. Note that the role of auditors is not to fetch thieves in a system, but to ensure that rules
claimed to be followed are backed up by documentation and where it is not possible for it to be documented, the auditors should observe the process take place.Auditing is a form of independent attestation performed by an expert - the auditor - who expresses an opinion about the fairness of a company’s financial statements. Public confidence in the reliability of internally produced financial statements rests directly on their being validated by an independent expert auditor. This service is often referred to as the attest function.Both internal and external auditors conduct audits. External auditing is often called independent auditing
because certified public accounting (CPA) firms that are independent of the client organization’s
management perform them. External auditors represent the interests of third-party stakeholders in the organization, such as stockholders, creditors, and government agencies.
A. External Auditing
Historically, the external accountant’s responsibility as a systems auditor was limited
To the attest function described previously. In recent years this role has been expanded by the broader concept of assurance. The Big Four public accounting firms have now renamed their traditional audit functions assurance services.
Assurance. Assurance services are professional services, including the attest function, that are designed to improve the quality of information, both financial and nonfinancial, used by decision makers. For example, a client may contract assurance services to obtain an opinion as to the quality or marketability of a product. Alternatively, a client may need information about the efficiency of a production process or
the effectiveness of their network security system. A gray area of overlap exists between assurance and consulting services, which auditors must avoid. They were once allowed to provide consulting services to
audit clients. This is now prohibited under SOX legislation. These issues are discussed in later chapters.IT Auditing. IT auditing is usually performed as part of a broader financial audit. The organizational unit responsible for conducting IT audits may fall under the assurance services group or be independent.
Typically they carry a name such as IT Risk Management, Information Systems Risk Management, or Global Risk Management. The IT auditor attests to the effectiveness of a client’s IT controls to establish their
degree of compliance with prescribed standards. Because many of the modern organization’s internal controls are computerized, the IT audit may be a large portion of the overall audit.
B. Internal Auditing
Internal auditing is an appraisal function housed within the organization. Internal auditors perform a wide range of activities on behalf of the organization, including conducting financial statement audits, examining an operation’s compliance with organizational policies, reviewing the organization’s compliance with legal obligations, evaluating operational efficiency, detecting and pursuing fraud within
the firm, and conducting IT audits.
As you can see, the tasks external and internal auditors perform are similar. The feature that most clearly distinguishes the two groups is their respective constituencies. External auditors represent third-party outsiders, whereas internal auditors represent the interests of management.
Accountants also can be as Implementers & Owners

2. AS IMPLEMENTERS

It is the role of accountants to ensure that AIS designed are actually implemented. It is not enough to just
have procedures in place, implementation and enforcement is very important. The accountant while
being involved in the implementation process of the AIS may discover an implementation problem that
non accountants may find difficult communicating back to the systems designers.

3. AS OWNERS
As accountants gets more involved in the overall decision making in the business angle, a lot of
accountants are now being classified as users of accounting information system. They use the AIS to

https://www.google.com/url?sa=t&source=web&rct=j&url=http://bepls.com/beplsoctober2015/19.pdf&ved=2ahUKEwjPqqLA5J_aAhVFpo8KHbaMDi4QFjAHegQIAhAB&usg=AOvVaw2enu9xknep2Z6-e1oW_nXs

System Design

1. User interface design

User interface (UI) design is the design of user interfaces for software or machines, such as the look of a mobile app, with a focus on ease of use and pleasurability for the user. UI design usually refers to the design of graphical user interfaces—but can also refer to others, such as natural and voice user interfaces.

Since software is intangible, the only way a user can control or interact with it is through a designed user interface. A well-designed user interface creates a user experience that the designer intended and/or a user experience that the user appreciates.

Many user interfaces are designed with a focus on usability and efficiency. Users should be able to achieve their goals as efficiently as possible, without focusing too much on the user interface itself. In that sense, a well-designed user interface becomes effectively invisible to those using it. In other words, they interact directly with the ‘reality’ the design portrays without reckoning on the point that, for example, thumbing button icons through the glass screens of their handheld devices is responsible for producing changes in what they see. However, usability and efficiency might not be the only measure of a well-designed user interface; a user interface might be designed to create a fun and pleasurable experience for users instead (e.g., in games).

At the other end of the spectrum, designers can—unethically—deliberately design user interfaces that are confusing—in order to trick users into purchasing or signing up for things they might not be interested in. These user interfaces are known as dark patterns. Examples of dark patterns include add-ons that are included by default (e.g., additional luggage allowance when booking air tickets), and intentionally complicated processes meant to deter users (e.g., long and confusing pages to unsubscribe from email newsletters).
https://www.interaction-design.org/literature/topics/ui-design

2.Output design

The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.

Objectives of Output Design
The objectives of input design are −

To develop output design that serves the intended purpose and eliminates the production of unwanted output.

To develop the output design that meets the end users requirements.

To deliver the appropriate quantity of output.

To form the output in appropriate format and direct it to the right person.

To make the output available on time for making good decisions.

Let us now go through various types of outputs −

External Outputs

Manufacturers create and design external outputs for printers. External outputs enable the system to leave the trigger actions on the part of their recipients or confirm actions to their recipients.

Some of the external outputs are designed as turnaround outputs, which are implemented as a form and re-enter the system as an input.

Internal outputs

Internal outputs are present inside the system, and used by end-users and managers. They support the management in decision making and reporting.

There are three types of reports produced by management information −

Detailed Reports − They contain present information which has almost no filtering or restriction generated to assist management planning and control.

Summary Reports − They contain trends and potential problems which are categorized and summarized that are generated for managers who do not want details.

Exception Reports − They contain exceptions, filtered data to some condition or standard before presenting it to the manager, as information.

Output Integrity Controls

Output integrity controls include routing codes to identify the receiving system, and verification messages to confirm successful receipt of messages that are handled by network protocol.

Printed or screen-format reports should include a date/time for report printing and the data. Multipage reports contain report title or description, and pagination. Pre-printed forms usually include a version number and effective date.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm
3.Input design

In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

Therefore, the quality of system input determines the quality of system output. Welldesigned input forms and screens have following properties −

It should serve specific purpose effectively such as storing, recording, and retrieving the information.

It ensures proper completion with accuracy.

It should be easy to fill and straightforward.

It should focus on user’s attention, consistency, and simplicity.

All these objectives are obtained using the knowledge of basic design principles regarding −

What are the inputs needed for the system?

How end users respond to different elements of forms and screens

Objectives for Input Design

The objectives of input design are −

To design data entry and input procedures

To reduce input volume

To design source documents for data capture or devise other data capture methods

To design input data records, data entry screens, user interface screens, etc.

To use validation checks and develop effective input controls.

Data Input Methods

It is important to design appropriate data input methods to prevent errors while entering data. These methods depend on whether the data is entered by customers in forms manually and later entered by data entry operators, or data is directly entered by users on the PCs.

A system should prevent user from making mistakes by −

Clear form design by leaving enough space for writing legibly.

Clear instructions to fill form.

Clear form design.

Reducing key strokes.

Immediate error feedback.

Some of the popular data input methods are −

Batch input method (Offline data input method)

Online data input method

Computer readable forms

Interactive data input

Input Integrity Controls

Input integrity controls include a number of methods to eliminate common input errors by end-users. They also include checks on the value of individual fields; both for format and the completeness of all inputs.

Audit trails for data entry and other system operations are created using transaction logs which gives a record of all changes introduced in the database to provide security and means of recovery in case of any failure.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4.Security and control measures

Physical Security Controls

Physical security controls are means and devices to control physical access to sensitive information and to protect the availability of the information [2]. Schweitzer [3] states that those security elements necessary to ensure that unauthorized persons are excluded from physical spaces and assets where their presence represents a potential threat. All types of computers, computing devices and associated communications facilities must be considered as sensitive assets and spaces and be protected accordingly. Examples of physical security controls are physical access systems including guards and receptionists, door access controls, restricted areas, closed-circuit television (CCTV), automatic door controls and human traps, physical intrusion detection systems, and physical protection systems. Administrative and technical controls depend on proper physical security controls being in place.

Technical Security Controls

According to Bhaskar and Ahson [1], Technical security controls is also called logical controls, they refer to restriction of access to system. Schweitzer [3] said that logical security elements consist of those hardware and software features provided in a system that helps to ensure the integrity and security of data, programs and operating systems,

1. Hardware elements that segregate core and thus present overlap, accidental or intentional; Core clearing after job to prevent the following job seizing control, level of privileges that restrict access to the operating system programs, firmware programs that are not software- modifiable and similar elements.

2. Software elements that provide access management capabilities. These are the key security elements in a program to protect electronic information. An effective logical security system provides the means to identify, authenticate, authorize, or limit the authenticated user to certain previously stipulated actions, for each system user who may sign on or for each program that may be called on by the computer to process files with established value factors.

Administrative Security Controls

Administrative security controls (also called procedural controls) are primarily procedures and policies which put into place to define and guide employee actions in dealing with the organizations’ sensitive information. They inform people on how the business is to be run and how day to day operations are to be conducted [2]. Laws and regulations created by government bodies are also a type of administrative control because they inform the business [3].

Administrative security controls in the form of a policy can be enforced with technical or physical security controls. For instance, security policy may state that computers without antivirus software cannot connect to the network, but a technical control, such as network access control software, will check for antivirus software when a computer tries to attach to the network.
https://www.omicsonline.org/open-access/information-security-controls-2168-9695.1000e118.php?aid=23716

5.Accountants as System Designers

Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid  management in decision making processes.
An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system.
These traditional systems were physical, observable, and unambiguous. The procedures for processing information were manual, and the medium for transmitting and storing data was paper. With the arrival of the computer, computer programs replaced manual procedures, and paper records were stored digitally. The role accountants would play in this new era became the subject of much controversy. Lacking computer skills, accountants were generally uncertain about their status and unwilling to explore this emerging technology.
Many accountants relinquished their traditional responsibilities to the new generation of computer professionals who were emerging in their organizations. Computer programmers, often with no accounting or business training, assumed full responsibility for the design of accounting information systems. As a result, many systems violated accounting principles and lacked necessary controls. Large system failures and computer frauds marked this period in accounting history. By the mid-1970s, in
response to these problems, the accounting profession began to reassess the accountant’s professional and legal responsibilities for computer-based systems.Today, we recognize that the responsibility for systems design is divided between accountants and IT
professionals as follows: the accounting function is responsible for the conceptual system, and the IT function is responsible for the physical system. To illustrate the distinction between conceptual and physical systems, consider the following

example:
The credit department of a retail business requires information about delinquent
accounts from the AR department. This information supports decisions made by the
credit manager regarding the creditworthiness of customers.The design of the conceptual system involves specifying the criteria for identifying delinquent customers and the information that needs to be reported. The accountant determines the nature of the information required, its sources, its destination, and the accounting rules that need to be applied. The physical system is the medium and method for capturing and presenting the information. The computer professionals determine the most economical and effective technology for accomplishing the task. Hence,
systems design should be a collaborative effort. Because of the uniqueness of each system and the susceptibility of systems to serious error and even fraud, the accountant’s involvement in systems design should be pervasive. In later chapters, we shall see that the active participation of accountants is critical to the system’s success.

# data[].attributes.body
BB15211035

System Analysis & Design

System Analysis
1. Analysis of current system achievement
Current systems analysis technique is used to evaluate the degree of support provided by current systems to the business activities of the enterprise. Assessments of user and technical satisfaction are performed and data, procedures and problems are analyzed.

Purpose
The purpose of current systems analysis technique is to identify shortcomings and issues with current systems. It is used to assess the usefulness, usability, and overall user satisfaction with the current systems to facilitate decision making concerning the current systems’ strategic and tactical viability.

Benefits
The current systems analysis technique provides a comprehensive and objective method for assessing current systems.

Systems development can generally be thought of as having two major components: Systems analysis and Systems design. System design is the process of planning a new business system or one to replace or complement an existing system. But before this planning can be done, we must thoroughly understand the old system and determine how computers can best be used to make its operation more effective. System analysis, then, is the process of gathering and interpreting facts, diagnosing
problems, and using the information to recommend improvements to the system. This is the job of the systems analyst.You must understand how the existing system works and, more specifically, what the flow of information through the
system looks like. You also must know why the store wants to change its current operations. Systems analysts do more than solve current problems. They are frequently called upon to help handle the planned expansion of a business. In the case of the clothing store, the systems study is future oriented, since no system currently exists. Analysts assess as carefully as possible what the future needs of the business will be and what changes should be considered to meet these needs. In this instance and in most others, analysts may recommend alternatives for improving the situation. Usually more than one strategy is possible. Despite technology, people are still the keys that make the organizations work. Thus, communicating and dealing with people are very important parts of the systems analyst’s
job.
http://www.modernanalyst.com/Resources/Articles/tabid/115/ID/458/Current-Systems-Analysis.aspx

2. Analysis of system's user needs
Understanding user requirements is an integral part of information systems design and is critical to the success of interactive systems. It is now widely understood that successful systems and products begin with an understanding of the needs and requirements of the users. As specified in the
ISO 13407 standard (ISO, 1999), user-centred design begins with a thorough understanding of the needs and requirements of the users. The benefits can
include increased productivity, enhanced quality of work, reductions in support and training costs, and improved user satisfaction. Requirements
analysis is not a simple process. Particular problems faced by the analyst are:
• addressing complex organisational situations with many stakeholders
• users and designers thinking along traditional lines, reflecting the current
system and processes, rather than being innovative
• users not knowing in advance what they want from the future system
(Olphert & Damodaran, 2002)
• rapid development cycles, reducing the time available for user needs
analysis
• representing user requirements in an appropriate fonn.
User Requirements Analysis - Springer ...
https://link.springer.com › content › pdf
3. Information gathering
a.Stakeholder analysis identifies all the users and stakeholders who may influence or be impacted by the system. This helps ensure that the needs of all
those involved are taken into account. If required, the system is tested by them. User groups may include end users, supervisors, installers, and maintainers. Other stakeholders include recipients of output from the system, marketing staff, purchasers and support staff (Taylor, 1990). Stakeholder analysis identifies, for each user and stakeholder group, their main roles, responsibilities and task goals in relation to the system. One of the main issues is how to trade-off the competing needs of different stakeholder groups
in the new system (see 4.5 Allocation of function and user cost-benefit analysis).
b. Secondary market research involves researching published sources such as research reports, census data, demographic information, that throw light upon the range of possible user markets.
Websites representing special groups
of users such as that for the Royal National Institute for the Blind (www.mib.org.ukldigital) give information about the nature of the user population they represent (Mander & Smith, 2002).
C.Context of use analysis is used when a system or product is developed. The quality of a system, including usability, accessibility and
social acceptability factors, depends on having a very good understanding of the context of use of the system. For example, a bank machine (ATM) will be
much more usable if it is designed for use at night as well as during the day, in bright sunlight as well as normal light, and by people in wheelchairs as
well as those able to stand. Similarly in an office environment, there are many characteristics that can impinge on the usability of a new software product
e.g. user workload, support available, or interruptions. D.Capturing contextual
information is therefore important in helping to specify user requirements. In order to gather contextual information, stakeholders attend a facilitated meeting, called a Context Meeting. Here a questionnaire is completed to capture the characteristics of the users, their tasks and operating environment.
E.Task analysis involves the study of what a user is required to do in terms
of actions and/or cognitive processes to achieve a task. A detailed task
analysis can be conducted to understand the current system, the information
flows within it, the problems for people, and opportunities that indicate user
needs. There are many variations of task analysis and notations for recording
task activities. One of the most widely used is hierarchical task analysis,
where high level tasks are de-composed into more detailed components and
sequences. Another method creates a flow chart showing the sequence of
human activities and the associated inputs and outputs (Ericsson 2001).
Kirwan & Ainsworth (1992) provide a guide to the different task analysis
methods, while Hackos & Redish (1998) explain some of the simpler
methods for user interface design.
Rich pictures can help stakeholders map, explore and understand a
complex problem space and thereby help to identify hidden requirements
(Checkland, 1981). The technique involves creating a series of sketches to
show how people and systems relate to each other in an organisation. They
may show peoples' roles, power structures, communications and reporting
mechanisms. Drawing simple figures of people with thought and speech
bubbles linked to them can show particular problem areas in the current
environment that may lead to new user requirements.
Field study and observational methods involve an investigator viewing
users as they work and taking notes of the activity that takes place.
Observation may be either direct, where the investigator is actually present
during the task, or indirect, where the task is recorded on videotape by the
analysis team and viewed at a later time. The observer tries to be unobtrusive
during the session and only poses questions if clarification is needed.
Obtaining the co-operation of users is vital so the interpersonal skills of the
observer are important. For further information see Preece et al. (1994).
Diary keeping provides a record of user behaviour over a period of time.
They require the participant to record activities they are engaged in
throughout a normal day that may lead to the identification of user
requirements for a new system or product. Diaries require careful design and
prompting if they are to be employed properly be participants.
Video recording can be used to capture human processes in a
stakeholder's workplace or other location. The results can then be revised for
the purpose of understanding more about the work and generating relevant
questions relevant to user needs. Video can also be a useful supplement to
other method e.g. to demonstrate new system concepts to users during
user/stakeholder discussion groups.

4. Analysis of system report
A report isprepared as the outcome of a project.

The report should be as long as necessary to record fully (1) what was done by the project team, (2) what the team's findings are, and (3) what recommendations, including further courses of actions, are being made by the project team.

4.Accountant role in systems analysis
Acountants are involved in the SDLC since information systems represent a significant financial transaction that consumes both financial and human resources. The accountants are concerned with these projects since they have significant financial resource implications. Also, accountants are concerned with the quality of the accounting information systems since these systems produce the information that is reported to internal and external entities. Accountants may be called upon for input into non AIS applications if the application uses accounting data. The accountants need to assess ifany control threats exist.

System Design

1.User interface design
The principles of user interface design are intended to improve the quality of user interface design. According to Larry Constantine and Lucy Lockwood in their usage-centered design, these principles are:

The structure principle: Design should organize the user interface purposefully, in meaningful and useful ways based on clear, consistent models that are apparent and recognizable to users, putting related things together and separating unrelated things, differentiating dissimilar things and making similar things resemble one another. The structure principle is concerned with overall user interface architecture.
The simplicity principle: The design should make simple, common tasks easy, communicating clearly and simply in the user's own language, and providing good shortcuts that are meaningfully related to longer procedures.
The visibility principle: The design should make all needed options and materials for a given task visible without distracting the user with extraneous or redundant information. Good designs don't overwhelm users with alternatives or confuse with unneeded information.
The feedback principle: The design should keep users informed of actions or interpretations, changes of state or condition, and errors or exceptions that are relevant and of interest to the user through clear, concise, and unambiguous language familiar to users.
The tolerance principle: The design should be flexible and tolerant, reducing the cost of mistakes and misuse by allowing undoing and redoing, while also preventing errors wherever possible by tolerating varied inputs and sequences and by interpreting all reasonable actions.
The reuse principle: The design should reuse internal and external components and behaviors, maintaining consistency with purpose rather than merely arbitrary consistency, thus reducing the need for users to rethink and remember.
https://en.m.wikipedia.org/wiki/Principles_of_user_interface_design

2.Output design
OUTPUT DESIGN OBJECTIVES
1. Design output to serve the intended purpose - essentially, this means that the systems objectives should be met but the objectives should be linked to the business tactics
2. Design output to fit the user - design for the person, not the position; remember human information processing differences; issue of detail versus summary
3. Delivering the appropriate quantity of output - don't create overload, create enough to perform business tactics and make anything else optional
4. Making sure the output is where it is needed - right person at the right place; consider discontinuing printed output and see if anyone asks for it
5. Providing the output on time (and for the right time period)
6. Choosing the right output method- consider all senses (sound, smell, touch?)
http://spot.colorado.edu/~kozar/Ch15.html

3.Input design
input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.
Therefore, the quality of system input determines the quality of system output. Welldesigned input forms and screens have following properties −
It should serve specific purpose effectively such as storing,
http://spot.colorado.edu/~kozar/Ch15.html

4.Security and control measures
Security controls are safeguards or countermeasures to avoid, detect, counteract, or minimize security risks to physical property, information, computer systems, or other assets.

https://en.m.wikipedia.org/wiki/Security_controls

5.Accountant role in systems Designing
The stage of design aims to implement the following activities ( Al-Hasun and Al-Qaisi, 1999, Al-Ghitani, 2000,
Atiyah, 2000, Bashadi, et al. 2005, Debian, et al. 2005, Hussein, 2006):
- Designing the procedures and processes required for meeting the requirements of the system;
- Identifying accurately the requirements of the programs and organizing the files and databases;
- Designing the documents of inputs and outputs required for the system;
- Designing the manual of accounts;
- Designing the manual of procedures;
- Designing the screens which will be displayed to the users;
- Designing the appropriate types and formats of the reports as well as identifying their contents;
- Identifying the method and the time of submitting the reports;
- Establishing various relations between the programs and the data;
- Establishing the procedures of the internal control of the system;
- Identifying the methods of entering and getting out the financial data; and
- Identifying the devices of inputs.
On the basis of the above- mentioned, it can be said that in this stage, the role of the accountant is represented by
the participation of all activities, mentioned above and connected to the design of the accounting information
system since such participation affects the psychological aspects of those users as well as courage them to support
and succeed the information system.
The Role of Accountants in E-accounting Information Systems' Lifecycle at the ...
PDFhttps://ijbssnet.com › journals › Vol_5_N...

# data[].attributes.headline
NOOR SHAFIQAH BINTI A.M NASIR (BB16110684)

# data[].attributes.subject
NOOR SHAFIQAH BINTI A.M NASIR (BB16110684)

# data[].attributes.body
System Analysis & Design

Systems analysis and design, as performed by systems analysts, seeks to understand what humans need to analyze data input or data flow systematically, process or transform data, store data, and output information in the context of a particular business.

Furthermore, systems analysis and design is used to analyze, design, and implement improvements in the support of users and the functioning of businesses that can be accomplished through the use of computerized information systems.

https://moodle.unesp.br/ava/pluginfile.php/23388/mod_resource/content/1/Kendall_Feature1_Why_We_Wrote_This_Book.pdf

System Analysis

1.  Analysis of current system achievement.
- Analyzing your current system configuration can help you better understand how it affects overall system performance.
- After you have analyzed your site, you can use the information you gathered to tune and scale all areas of your site.
- For example, you may want to change the configuration, adjust the way the software works, or improve the hardware.

- As you tune and scale your site, you may need to make changes to your current configuration. You must know the current configuration of your system in order to accurately determine the affect a change in configuration has on performance.
https://msdn.microsoft.com/en-us/library/ee784764(v=cs.10).aspx

2. Analysis of a system’s user needs.
- Systems analysis and design involves working with current and eventual users of information systems to support them in working with technologies in an organizational setting.

- User involvement throughout the systems project is critical to the successful development of computerized information systems.
- Systems analysts, whose roles in the organization are discussed next, are the other essential component in developing useful information systems.
- Users are moving to the forefront as software development teams become more international in their composition. This means that there is more emphasis on working with software users; on performing analysis of their business, problems, and objectives; and on communicating the analysis and design of the planned system to all involved.
- New technologies also are driving the need for systems analysis. Ajax (Asynchronous JavaScript and XML) is not a new programming language, but a technique that uses existing languages to make Web pages function more like a traditional desktop application program.
- Building and redesigning Web pages that utilize Ajax technologies will be a task facing analysts. New programming languages, such as the open source Web framework, Ruby on Rails, which is a combination programming language and code generator for creating Web applications, will require more analysis.

http://www.w3computing.com/systemsanalysis/need-systems-analysis-design/

3. Information gathering techniques.

- The main aim of fact finding techniques is to determine the information requirements of an organization used by analysts to prepare a precise SRS understood by user.

-  Ideal SRS Document should :

be complete, Unambiguous, and Jargon-free.

specify operational, tactical, and strategic information requirements.

solve possible disputes between users and analyst.

use graphical aids which simplify understanding and design.

-  There are various information gathering techniques :

A. Interviewing
- Systems analyst collects information from individuals or groups by interviewing. The analyst can be formal, legalistic, play politics, or be informal; as the success of an interview depends on the skill of analyst as interviewer.
- It can be done in two ways :

Unstructured Interview − The system analyst conducts question-answer session to acquire basic information of the system.

Structured Interview − It has standard questions which user need to respond in either close (objective) or open (descriptive) format.

-  Advantages of Interviewing.

This method is frequently the best source of gathering qualitative information.

It is useful for them, who do not communicate effectively in writing or who may not have the time to complete questionnaire.

Information can easily be validated and cross checked immediately.

B. Questionnaires
- This method is used by analyst to gather information about various issues of system from large number of persons.
- There are two types of questionnaires :

Open-ended Questionnaires − It consists of questions that can be easily and correctly interpreted. They can explore a problem and lead to a specific direction of answer.

Closed-ended Questionnaires − It consists of questions that are used when the systems analyst effectively lists all possible responses, which are mutually exclusive.

-  Advantages of questionnaires

It is very effective in surveying interests, attitudes, feelings, and beliefs of users which are not co-located.

It is useful in situation to know what proportion of a given group approves or disapproves of a particular feature of the proposed system.

It is useful to determine the overall opinion before giving any specific direction to the system project.

C. Review of Records, Procedures, and Forms
- Review of existing records, procedures, and forms helps to seek insight into a system which describes the current system capabilities, its operations, or activities.

- Advantages

It helps user to gain some knowledge about the organization or operations by themselves before they impose upon others.

It helps in documenting current operations within short span of time as the procedure manuals and forms describe the format and functions of present system.

It can provide a clear understanding about the transactions that are handled in the organization, identifying input for processing, and evaluating performance.

D. Observation

- This is a method of gathering information by noticing and observing the people, events, and objects. The analyst visits the organization to observe the working of current system and understands the requirements of the system.

- Advantages

It is a direct method for gleaning information.

It is useful in situation where authenticity of data collected is in question or when complexity of certain aspects of system prevents clear explanation by end-users.

It produces more accurate and reliable data.

E. Joint Application Development (JAD)
- It is a new technique developed by IBM which brings owners, users, analysts, designers, and builders to define and design the system using organized and intensive workshops. JAD trained analyst act as facilitator for workshop who has some specialized skills.

- Advantages of JAD

It saves time and cost by replacing months of traditional interviews and follow-up meetings.

It is useful in organizational culture which supports joint problem solving.

Fosters formal relationships among multiple levels of employees.

F. Secondary Research or Background Reading

- This method is widely used for information gathering by accessing the gleaned information. It includes any previously gathered information used by the marketer from any internal or external source.

- Advantages

It is more openly accessed with the availability of internet.

It provides valuable information with low cost and time.

It act as forerunner to primary research and aligns the focus of primary research.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_planning.htm

4. System’s analysis report
- In designing the printed report, the systems analyst works with users to incorporate both functional and stylistic or aesthetic considerations so that the report supplies the user with necessary information in a readable and pleasing format. Because function and form reinforce each other, one should not be emphasized at the expense of the other.

- Functional Attributes The functional attributes of a printed report include :

the heading or title of the report,

the page number,

the date of preparation,

the column headings,

the grouping of related data items together, and

the use of control breaks.

Each of these serves a distinctive purpose for the user.

- There are several stylistic or aesthetic considerations for the systems analyst to observe when designing a printed report. If printed output is unappealing and difficult to read, it will not be used effectively or may not be used at all. The upshot is uninformed decision makers and a waste of organizational resources.

-  Printed reports should be well organized, reflecting the way that the eye sees.

http://www.w3computing.com/systemsanalysis/guidelines-printed-report-design/

5. Accountant role in systems analysis

- In most organizations, the accounting function is the single largest user of IT.
- All systems that process financial transactions impact the accounting function in some way.
- As end users, accountants must provide a clear picture of their needs to the professionals who design their systems.
- For example, the accountant must specify accounting rules and techniques to be used, internal control requirements, and special algorithms such as depreciation models.
- The accountant’s participation in systems development should be active rather than passive.
- The principal cause of design errors that result in system failure is the absence of user involvement.

http://bepls.com/beplsoctober2015/19.pdf

System Design

1. User interface design
- User interface is the front-end application view to which user interacts in order to use the software.
- User can manipulate and control the software as well as hardware by means of user interface.
- Today, user interface is found at almost every place where digital technology exists, right from computers, mobile phones, cars, music players, airplanes, ships etc.
- User interface is part of software and is designed such a way that it is expected to provide the user insight of the software. UI provides fundamental platform for human-computer interaction.
- UI can be graphical, text-based, audio-video based, depending upon the underlying hardware and software combination.
- UI can be hardware or software or a combination of both.

https://www.tutorialspoint.com/software_engineering/software_user_interface_design.htm

2. Output design
- The design of output is the most important task of any system.
- During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.
- Objectives of Output Design:

To develop output design that serves the intended purpose and eliminates the production of unwanted output.

To develop the output design that meets the end users requirements.

To deliver the appropriate quantity of output.

To form the output in appropriate format and direct it to the right person.

To make the output available on time for making good decisions.

-  Various Types of Outputs
A. External Outputs:
Manufacturers create and design external outputs for printers. External outputs enable the system to leave the trigger actions on the part of their recipients or confirm actions to their recipients.

Some of the external outputs are designed as turnaround outputs, which are implemented as a form and re-enter the system as an input.

B. Internal outputs:
Internal outputs are present inside the system, and used by end-users and managers. They support the management in decision making and reporting.

There are three types of reports produced by management information −

Detailed Reports − They contain present information which has almost no filtering or restriction generated to assist management planning and control.

Summary Reports − They contain trends and potential problems which are categorized and summarized that are generated for managers who do not want details.

Exception Reports − They contain exceptions, filtered data to some condition or standard before presenting it to the manager, as information.

C. Output Integrity Controls

Output integrity controls include routing codes to identify the receiving system, and verification messages to confirm successful receipt of messages that are handled by network protocol.

Printed or screen-format reports should include a date/time for report printing and the data. Multipage reports contain report title or description, and pagination. Pre-printed forms usually include a version number and effective date.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

3. Input design
- Input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices such as PC, MICR, OMR, etc.

- Therefore, the quality of system input determines the quality of system output. Welldesigned input forms and screens have following properties :

It should serve specific purpose effectively such as storing, recording, and retrieving the information.

It ensures proper completion with accuracy.

It should be easy to fill and straightforward.

It should focus on user’s attention, consistency, and simplicity.

All these objectives are obtained using the knowledge of basic design principles regarding :

What are the inputs needed for the system?

How end users respond to different elements of forms and screens.

- Objectives for Input Design:

To design data entry and input procedures.

To reduce input volume.

To design source documents for data capture or devise other data capture methods.

To design input data records, data entry screens, user interface screens, etc.

To use validation checks and develop effective input controls.

- Data Input Methods:

It is important to design appropriate data input methods to prevent errors while entering data. These methods depend on whether the data is entered by customers in forms manually and later entered by data entry operators, or data is directly entered by users on the PCs.

A system should prevent user from making mistakes by :

Clear form design by leaving enough space for writing legibly.

Clear instructions to fill form.

Clear form design.

Reducing key strokes.

Immediate error feedback.

Some of the popular data input methods are:

Batch input method (Offline data input method)

Online data input method

Computer readable forms

Interactive data input

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4. Security and control measures

A. System security
- Refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage.
- In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.

System privacy deals with protecting individuals systems from being accessed and used without the permission/knowledge of the concerned individuals.

System integrity is concerned with the quality and reliability of raw as well as processed data in the system.

B. Control Measures

-  There are variety of control measures which can be broadly classified as follows :

i. Backup

Regular backup of databases daily/weekly depending on the time criticality and size.

Incremental back up at shorter intervals.

Backup copies kept in safe remote location particularly necessary for disaster recovery.

Duplicate systems run and all transactions mirrored if it is a very critical system and cannot tolerate any disruption before storing in disk.

ii. Physical Access Control to Facilities

Physical locks and Biometric authentication. For example, finger print

ID cards or entry passes being checked by security staff.

Identification of all persons who read or modify data and logging it in a file.

iii. Using Logical or Software Control

Password system.

Encrypting sensitive data/programs.

Training employees on data care/handling and security.

Antivirus software and Firewall protection while connected to internet.

iv. Risk Analysis

- A risk is the possibility of losing something of value. Risk analysis starts with planning for secure system by identifying the vulnerability of system and impact of this. The plan is then made to manage the risk and cope with disaster. It is done to accesses the probability of possible disaster and their cost.

- Risk analysis is a teamwork of experts with different backgrounds like chemicals, human error, and process equipment.

- The following steps are to be followed while conducting risk analysis :

Identification of all the components of computer system.

Identification of all the threats and hazards that each of the components faces.

Quantify risks i.e. assessment of loss in the case threats become reality.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm

5. Accountant role in systems Designing

- Accountants are major catalysts in the design of accounting information system.
- They are the most suitable and most equipped information measurement professionals to design the information system.
- It is generally believed that insiders in every area of life make better developmental instrument. - This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes.
- Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system.
- Today, we recognize that the responsibility for systems design is divided between accountants and IT professionals as follows:
i. the accounting function is responsible for the conceptual system, and
ii. the IT function is responsible for the physical system.
-  The accountant determines the nature of the information required, its sources, its destination, and the accounting rules that need to be applied. The physical system is the medium and method for capturing and presenting the information.
- The computer  professionals determine the most economical and effective technology for accomplishing the task. Hence, systems design should be a collaborative effort. Because of the uniqueness of each system and the susceptibility of systems to serious error and even fraud, the accountant’s involvement in systems design should be pervasive.

http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.headline
ARMIAYATY BINTI ABDUL RAHIM (BB15110103)

# data[].attributes.subject
ARMIAYATY BINTI ABDUL RAHIM (BB15110103)

# data[].attributes.body
System Analysis & Design

System Analysis
A system is a general set of parts, steps, or components that are connected to form a more complex whole. Systems analysis is a problem-solving method that involves looking at the wider system, breaking apart the parts, and figuring out how it works in order to achieve a particular goal

https://study.com/academy/lesson/systems-analysis-definition-example.html

1. Analysis of current system achievement
Analyzing your current system configuration can help you better understand how it affects overall system performance. After you have analyzed your site, you can use the information you gathered to tune and scale all areas of your site. For example, you may want to change the configuration, adjust the way the software works, or improve the hardware.

As you tune and scale your site, you may need to make changes to your current configuration. You must know the current configuration of your system in order to accurately determine the affect a change in configuration has on performance. Analysis of the baseline configuration of your system should include an assessment of the following:

a) Hardware
b) Software
c) Content
d) Load balance
https://msdn.microsoft.com/en-us/library/ee784764(v=cs.10).aspx

2. Analysis of a system’s user need
Understanding user requirements is an integral part of information systems design and is critical to the success of interactive systems. It is now widely understood that successful systems and products begin with an understanding of the needs and requirements of the users. As specified in the ISO 13407 standard (ISO, 1999), user-centred design begins with a thorough understanding of the needs and requirements of the users. The benefits can include increased productivity, enhanced quality of work, reductions in support and training costs, and improved user satisfaction. http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.89.2102&rep=rep1&type=pdf

3. Information gathering techniques
a) Interviews and Questionnaires
Generally, the onsite observation is directed primarily towards describing and understanding events as they occur.  On the other hand, we need to learn about people’s knowledge, feelings or motivations. Therefore, other information gathering tools are used for analysis.

If we wish to know about something, we simply ask someone about it directly, but we cannot get an riht answer. When asked by direct questions, the respondent may yield information that is invalid. The information can be successfully obtained with interviews or questionnaires.

b) Revision of Literature, Procedures and Forms

Few system problems are difficult, therefore, as in the first step, a search of the literature through professionals; references and procedure manuals, company studies, government publications, or consultant studies is very useful. The primary drawback of this search is time. It is very difficult to such reports. Publications may be expensive and the information may be out dated due to a time lag in publication.

Procedures manuals and forms are very useful sources for the analyst. They describe the formation and functions of the present system. Up-to-date and good manuals save hours of information gathering time. Printed forms are widely used for capturing and providing information.

c) On Site Observation

Another information gathering tool used in system studies is called the ‘on site observation’. On site observation is the process of recognising and noting people, objects and gets the information. The analyst’s role is that of an information seeker who is expected to be detached from the system being observed. The role permits participation with the user staff openly and freely.

The major objective of onsite observation is to get as close as possible to the real system being studied. For this reason, it is important that the analyst has the knowledge about the general make up and activities of the system. The following questions can provide the help in the onsite observations.

http://www.yourarticlelibrary.com/management/mis-management/tools-of-information-gathering-for-system-analysis/70398

4. System’s analysis report
The report should be as long as necessary to record fully (1) what was done by the project team, (2) what the team's findings are, and (3) what recommendations, including further courses of actions, are being made by the project team. I recommend that the various sections of the main body of the report be reasonably concise, and that any and all additional details that are worth recording--whether for the sake of the historical record, or as bases for further work related to the project, or both--be placed in appendices, which are an admirable organizational device for this purpose.
5. Accountant role in systems analysis

- AS DESIGNERS
Accountant are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of  managerial accounting,information system to aid management in decision making process.

AS IMPLEMENTERS

It is the role of accountants to ensure that AIS designed are actually implemented. It is not enough to just have procedures in place, implementation and enforcement is very important. The accountant while being involved in the implementation process of the AIS may discover an implementation problem that non accountants may find difficult communicating back to the systems designers.

AS AUDITORS

Accountants audit the already ‘acclaimed’ AIS to ensure that what is claimed to have been implemented is actually followed. Note that the role of auditors is not to fetch thieves in a system, but to ensure that rules claimed to be followed are backed up by documentation and where it is not possible for it to be documented, the auditors should observe the process.

System Design

Systems design is the process of defining elements of a system like modules, architecture, components and their interfaces and data for a system based on the specified requirements. It is the process of defining, developing and designing systems which satisfies the specific needs and requirements of a business or organization.
https://economictimes.indiatimes.com/definition/systems-design

1. User interface design
User interface (UI) design is the design of user interfaces for software or machines, such as the look of a mobile app, with a focus on ease of use and separability for the user. UI design usually refers to the design of graphical user interfaces—but can also refer to others, such as natural and voice user interfaces.

Since software is intangible, the only way a user can control or interact with it is through a designed user interface. A well-designed user interface creates a user experience that the designer intended and/or a user experience that the user appreciates.

Many user interfaces are designed with a focus on usability and efficiency. Users should be able to achieve their goals as efficiently as possible, without focusing too much on the user interface itself. In that sense, a well-designed user interface becomes effectively invisible to those using it. In other words, they interact directly with the ‘reality’ the design portrays without reckoning on the point that, for example, thumbing button icons through the glass screens of their handheld devices is responsible for producing changes in what they see. However, usability and efficiency might not be the only measure of a well-designed user interface; a user interface might be designed to create a fun and pleasurable experience for users instead (e.g., in games).
https://www.interaction-design.org/literature/topics/ui-design

2. Output design
The design of output is the most important task of any system. During output design, developers identify the type of outputs needed, and consider the necessary output controls and prototype report layouts.
https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

3. Input design

In an information system, input is the raw data that is processed to produce output. During the input design, the developers must consider the input devices.

Therefore, the quality of system input determines the quality of system output. Well designed input forms and screens have following properties −

It should serve specific purpose effectively such as storing, recording, and retrieving the information.

It ensures proper completion with accuracy.

It should be easy to fill and straightforward.

It should focus on user’s attention, consistency, and simplicity.

Objectives for Input Design

The objectives of input design are −

To design data entry and input procedures

To reduce input volume

To design source documents for data capture or devise other data capture methods

To design input data records, data entry screens, user interface screens, etc.

To use validation checks and develop effective input controls.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_input_output_forms.htm

4. Security and control measures
Refers to protecting the system from theft, unauthorized access and modifications, and accidental or unintentional damage.
- In computerized systems, security involves protecting all the parts of computer system which includes data, software, and hardware. Systems security includes system privacy and system integrity.

System privacy deals with protecting individuals systems from being accessed and used without the permission/knowledge of the concerned individuals.

System integrity is concerned with the quality and reliability of raw as well as processed data in the system.

B. Control Measures

-  There are variety of control measures which can be broadly classified as follows :

i. Backup

Regular backup of databases daily/weekly depending on the time criticality and size.

Incremental back up at shorter intervals.

Backup copies kept in safe remote location particularly necessary for disaster recovery.

Duplicate systems run and all transactions mirrored if it is a very critical system and cannot tolerate any disruption before storing in disk.

ii. Physical Access Control to Facilities

Physical locks and Biometric authentication. For example, finger print

ID cards or entry passes being checked by security staff.

Identification of all persons who read or modify data and logging it in a file.

iii. Using Logical or Software Control

Password system.

Encrypting sensitive data/programs.

Training employees on data care/handling and security.

Antivirus software and Firewall protection while connected to internet.

iv. Risk Analysis

- A risk is the possibility of losing something of value. Risk analysis starts with planning for secure system by identifying the vulnerability of system and impact of this. The plan is then made to manage the risk and cope with disaster. It is done to accesses the probability of possible disaster and their cost.

- Risk analysis is a teamwork of experts with different backgrounds like chemicals, human error, and process equipment.

- The following steps are to be followed while conducting risk analysis :

Identification of all the components of computer system.

Identification of all the threats and hazards that each of the components faces.

Quantify risks i.e. assessment of loss in the case threats become reality.

https://www.tutorialspoint.com/system_analysis_and_design/system_analysis_and_design_security_audit.htm

5.  Accountant role in systems Designing
Accountants are major catalysts in the design of accounting information system. They are the most suitable and most equipped information measurement professionals to design the information system. It is generally believed that insiders in every area of life make better developmental instrument. This function of designing AIS includes the design of managerial accounting information system to aid management in decision making processes. An appreciation of the accountant’s responsibility for system design requires a historic perspective that predates the computer as a business information tool. Traditionally, accountants have been responsible for key aspects of the information system, including assessing the information needs of users, defining the content and format of output reports, specifying sources of data, selecting the appropriate accounting rules, and determining the controls necessary to preserve the integrity and efficiency of the information system. These traditional systems were physical, observable, and unambiguous. The procedures for processing information were manual, and the medium for transmitting and storing data was paper. With the arrival of the computer, computer programs replaced manual procedures, and paper records were stored digitally. The role accountants would play in this new era became the subject of much controversy. Lacking computer skills, accountants were generally uncertain about their status and unwilling to explore this emerging technology. Many accountants relinquished their traditional responsibilities to the new generation of computer professionals who were emerging in their organizations. Computer programmers, often with no accounting or business training, assumed full responsibility for the design of accounting information systems. As a result, many systems violated accounting principles and lacked necessary controls. Large system failures and computer frauds marked this period in accounting history. By the mid-1970s, in response to these problems, the accounting profession began to reassess the accountant’s professional and legal responsibilities for computer-based systems

http://bepls.com/beplsoctober2015/19.pdf

# data[].attributes.body
System Analysis

1.  Analysis of current system achievement

2. Analysis of a system’s user needs

3. Information gathering techniques

4. System’s analysis report

5. Accountant role in systems analysis

System Design

1.  User interface design

2. Output design

3. Input design

4. Security and control measures

5. Accountant role in systems Designing