Kế toán, kiểm toán - The implementation of systems and records

The implementation of systems and recordsLearning objectivesTo be able to specify guidelines and timelines for implementing a system.To understand the importance of contingency planning.To learn about establishing effective training schedules and programs.To learn how data is transferred from one system to another without errors.To discover how to update systems and records.To learn about maintaining files in accordance with statutory requirements.To understand how integrity of a system can be ensured.To learn how to ensure that records comply with statutory requirements.key termscodingcontingency plandata conversiondata integritydirect changeoverparallel runningphased implementationpilot runningtotal implementationSystem implementationTiming of implementation should be in a period that is relatively quiet.Various activities need to be considered:System implementationImplementation planning:achieved by detailing each required step in the implementation processcan be done using software such as Microsoft ProjectGantt chart is establishedIndicates responsibilities, completion dates and sequence of eventsSystem implementationContingency planning:part of implementation plan but regarded as an alternative if the need arisesestablished to deal with potential problems or delaysSite preparation:advance preparation of site(s) for housing new systemsSystem implementationProcurement and installation of equipment:installation of mainframes and personal computers before any software is installedCoding:programs that contain instructions to be executed by the computer; usually developed by an organisation’s programmers System implementationSelecting and training personnel:User trainingfor users of the system (e.g. clerical staff or supervisors)Operations trainingaimed at technical staff responsible for running and maintaining the systemDocumentation of procedures:describes objects, plans or events (e.g. procedures manual)System conversionKey issues to consider are:Timing of conversionData conversion and integrityMethod of conversionImplementation reviewOnce implemented, the system may have teething problems A test period allows finetuning and system stabilisation. This might include:Maintenance of the system’s operations (e.g. corrective maintenance)Maintenance of user operations (e.g. help desks)Post-implementation reviewNormally takes place after the completion of the system’s implementationPurposes of the review are:to identify shortcomings of the designto correct major defectsto influence the implementation project team to work effectively Auditor involvement in implementationAuditors are primarily interested in the accuracy of data processing and internal controlsThey are also involved with conversion of the data from the old system to the new system