Kế toán, kiểm toán - System requirements

System requirementsLearning objectivesTo understand the basic types of system development and the reasons for system development.To gain an appreciation and understanding of a typical system development life cycle.To identify and define the essential elements of system planning, systems analysis and system design.To acquire the ability to conduct a system needs/requirements analysis.To be able to apply the principles of conflict resolution in a system development environment.key termsbrainstormingbusiness process re-engineeringcentralised systemsconflict resolutionin-house systemrange checksreasonableness checkssequence checkstangible benefitsvalidation checksReasons for system developmentCreation of a new organisationInternal and external changes bring new needsExisting system is inadequate or outdatedReporting requirements have changedNew technology – new software and hardwareNeed to increase productivityNeed to increase customer satisfactionSystem development life cycleSystem planningSystems analysisSystem designSystem implementation and maintenanceSystem monitoring and reviewSystem development life cycleSystem planningSystems analysisSystem designSystem monitoring and reviewSystem implementationSystem planningDevelop a master plan:encompasses all other phases in cycleIdentify future information needs:incorporate long-range organisational plansIdentify the system to be developedPlan for its development projectAppoint a steering committeeSystems analysisThe four steps of the systems analysis phase:Surveying or evaluating the current systemIdentifying information needsIdentifying system requirementsPreparing the systems analysis report Evaluation of present systemThe necessity for procedures now in useThe importance of all steps followedCost effectiveness of current proceduresSuitability of source document designUsefulness of generated reportsDeficiencies in reportsAdequacy of system documentationInformation gathering techniquesInterviews QuestionnairesObservationsExaminationsJob descriptionsConflict resolutionPotential users will have conflicting requirements. Resolving this problem may involve:brainstorming - an effective tool in conflict resolutionuse of a qualified arbitratorreferring to senior management for rulingSystem designSpecification of:inputsprocesses outputsAwareness of:new information requirementsefficient ways of solving problemsimplementation of new technology