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Module1Discussion

Week 1 Discussion Question

Instructor Barrett

6/8/2014 5:02:51 PM

Core Concepts Discussion Question 1-10 (Note. This is only one question Ch 1-Question 10).

ThischapterstressedtheimportanceofITforunderstandinghowAISsoperate.Butisthistheonlyskill
valuedbyemployers?Howimportantdoyouthinkanalyticalthinkingskillsorwritingskillsare?Discuss.
Thereareahostofadditionalskillsthatwouldbeofvaluetoanemployer,otherthanITskills,suchas:

Accountingskillsorfamiliaritytheseskillsareimportanttoperformingthevariousaccounting
processespertainingtorecordkeepingandanalyzingdata.
Managementand/orbusinessskillsanalysis,decisionmaking,dataentry,databasemanagement
areafewoftheskillsthatanemployerwouldvalueasitrelatestoAIS.
Detailorientedisanotherskillthatwouldsupporttheoperationoftheaccountinginformation
system
Mathematicalskillsortheabilitytoworkwellwithnumbersarepreferredforthosewithan
accountingbackground
Communicationskillswhetheroralorwritten,communicationskillsarekeyattributeswhen
demonstratingonesproficiencyinoperatingAIS.

Analyticalthinkingskillsandwritingskillsareimportantforcommunicationsbecauseitallowsonetobe
abletopresentamessagewiththecomfortandclarityofknowingthatthemessagewasreceivedinthe
mannerinwhichitwasintended.Afterall,inadequatewritingskillshavethepotentialtogivean
inadequatefirstimpressionwhichinturncouldprovokeanegativeresponseorreaction.
Itsimportantforanaccountanttouseanalyticalthinkingskillsandlogicinordertosolvecrucialissues
andproblems,readandinterpretdata,whilebeingabletodeterminewhatfinancialinformationis
pertinenttoaspecificorgivensituation.Analyticalthinkingskillsallowonetoadequatelyprocessthe
informationnecessarytoaddresscomplexissuesorconcerns.Oncetherelevantinformationisgathered,
thekeyissuesareidentifiedandorganized,thentheaccountantisinaprimepositiontomakeasound
andwellinformeddecisionintheproblemsolvingprocess.
Respondto:
RE:Week1DiscussionQuestion

MavinBusscher

7/1/201412:37:51PM

ITskillsthatmaybevaluedbyemployersaretheabilitytoinstallanASIprogram,usethe
programtogettherequiredinformationandfixpartsoftheprogramthatmayneedbetweakedin
ordertoretrievethedesireddata.BeingabletouseallthelittlepartsoftheASIswouldbevaluable
asmanypeoplecanoperateaprogram,butnoteveryonecanusethatprogramtoitsfullest
potential.

TherearemanyskillsotherthanthosedealingwithITthatanemployerwouldvalue.An
employeewhocancommunicatewithotherswellwouldbevaluableastheywillbeableto
communicateinformationtoothers,bothinsideandoutsidethecompany,asneeded.Anemployee

whopaysattentiontodetailwouldbevaluedsotheydonotmakeendlessmistakeswiththeirwork
andwastetimehavingtoredoworkthathasalreadybeencompletedpoorly.Also,anemployeewho
hastheinitiativetodotheworkwhenneededandnotwaitforthesupervisortotellthemwhat
needstobedonenext.Foraccountants,skillswithnumberswouldbeimportant,otherwisethe
figuresmightnotaddupintheend.

Analyticalreasoningskillswouldseemtobeveryimportantinaccounting.Thisskillwould
allowtheaccountanttogatherinformationandthenusethatinformationinmanydifferentareas.
Withoutanalyticalreasoning,apersonwouldneedtobetoldwhattodoforeachstepinaprocess
insteadoffiguringoutforthemselvesthatgiveninformationforAyoucanalsodoB,C,andD.

Writingskillsarenecessarysothattheemployeecanrelayinformationinamannerwhich
canbeusedbyothers.Iftheycannotspellorwrite,thepersonreceivingtheinformationmaynotbe
abletounderstandwhatisbeingconveyed.

Response:
GoodafternoonMavin.Thereareseveralverygoodpointsinyourresponsetothediscussionquestion,andIamin
agreementwiththemall.However,oneinparticularthatstandsoutwithmeistheemployeewiththedetail
orientedskill.Thisisaveryimportantskillthatsmostoftenoverlookedortakenforgranted.Oftentimestasksare
viewedascommonplaceorrunofthemillwhenweareusedtoperformingthesamefunctionsdayinanddayout.
However,ifeverydetailpertainingtovarioustaskswasconsideredtobeequallyimportant,thanthatwould
eliminateagreatdealoferrorsmadewhilerushingthroughagivenprocessandevenperformingrepetitive
functionsintheworkplace.
Thanksmuch.LeonaDavis
Respondto:
Week1DiscussionQuestion

BrittanieVukovich

7/2/20141:27:18PM

Thestudyofaccountinginformationsystems(AISs)is,inlargepart,thestudyoftheapplicationofinformation
technology(IT)toaccountingsystems.Accountinginformationsystemisacollectionofdataandprocessing
proceduresthatcreatesneededinformationforitsusers.EventhoughITisveryimportantforunderstandinghow
accountinginformationsystemsoperate,itisnottheonlyskillthatisvaluedbyemployers.Thoughyoumustbe
computerliteratetobeabletocompeteintodaysjobmarket,buttherearealsoalotmoreskilltraitsyoumust
have.
Someothertraitsthatarevaluedbyemployersaregoodcommunicationskills,goodpeopleinteractionskills,
honestworkers,passionateworkers,andworkerswhocanworkwellwithothers.Alsobothanalyticalthinkingskills
andwritingskillsarealsoessentialtocompeteintodaysbusinessworld.HavingITskillscanonlytakeyousofar,
andthenyoumusthaveotherskills.Youarealmostuselessifyoucanobtainandretrievedata,ifyoudontthinking
skillstointerprettheinformation.Furthermore,ifyouhavenocommunicationskillsandarenotableto
communicatetheinformationanddatawithyourpeersorsuperiors,againitsuseless.Writingskillsareakeypart
ofhavinggoodcommunicationskills.Youarealwaysgoingtobepassingonorsharinginformationandsoitiskey
thatitisdoneinaclearandconciseway.Iftherearegrammarorspellingerrorsthemessagemaynotbeclearand
inreturnmisunderstoodordelayed.

Simkin,M.G.,Rose,J.M.,&Norman,C.S.(2012).Coreconceptsofaccountinginformationsystems.(12thed.).
NewYork,NewYork:JohnWiley&Sons
CoreConceptsofAccountingInformation
Response:
GoodafternoonBrittanie.Interpersonalskillsandemployeeswillingtodemonstratehardworkandapassionfor
theirpositionsarefewandfarbetween,primarilybecauseactionsaretakenforgrantedsomuchsointhe
workplace.Itisabsolutelyimperativethatemployeesonalllevelsbeabletointeractwithoneanotheraswespend
moretimeinadayonafulltimejob,thenwedowithourfamilies.Also,ifyouareonewhospassionateabout
yourperformanceandtheemployerappreciatesitpublicly,therearesomewhowouldenvytheactionand
considertheattributetobethatofbrownnosing.Ultimately,theseareverystrongskillsthatarehighlyvalued
byemployers,anditwouldbeabenefittoallthattheynotonlybeappreciated,butproudlydemonstratedmore
often.
Thanksmuch.LeonaDavis
Module2Discussion
Week2Discussion

InstructorBarrett

6/8/20145:04:21PM

CoreConceptsDiscussionQuestion67.

LookattheprocessmapinFigure65.Tracethestepsintheorderfulfillmentprocess.Doyouthinkthisfigureis
morehelpfulthananarrativewouldbeinunderstandingtheflowofeventsintheprocess?
Unlikethephysicaldataflowdiagramwhichdoesnotgivethereaderagoodideaofwhattheseparticipantsdo
(174),Figure65illustratesalogicaldataflowdiagraminthatitdemonstratesthesystementityinvolvedinthe
processwhilealsoindicatingataskthatthesystemisexpectedtoperform.Inotherwords,thelogicaldataflow
diagrambreaksdownthesystementitytoincludeadescriptionofthedistinctprocessingtasksthateach
participantwillperform.Havingknowledgeofabriefdescriptionofthesystemprocessispertinenttothe
comprehensionofhowthesystemisprojectedtoperformaspecifictask,andhasthepotentialofbeingmore
relevantthanknowingingreatdetailwhatthetasksarethatthesystemperforms(174).
Therefore,Figure65ismorehelpfulthananarrativeinunderstandingtheflowofeventsintheprocessasthe
informationispresentedinaclearandconcisemannerwhichmakesitsimplertoreadandfollowthroughtothe
finaltaskperformed.Theprocessmapprovidesanupfrontexplanationofthedatawithlittletonosupplementary
interpretationwhilealsoservingasaneffectivecommunicationandeducationaltool.Whereas,narrative,beinga
writtenaccountofaconnectedeventspresentedtoareaderinaspecificallyidentifiedsequence,wouldnodoubt
consistsofextensiveandlengthydetailprovidingafulldescriptionofwhateachtasksignifiesandhowitis
expectedtobeperformed.Ultimately,utilizingnarrativeinsteadoftheprocessmapwouldmakeitmoredifficult
forsystemdesignerstomaintainalimitforeachleveldiagramtoadesiredfivetosevenprocessingsymbols.
Simkin,M.G.,Rose,J.M.,&Norman,C.S.(2012).Coreconceptsofaccountinginformationsystems.(12thed.).
NewYork,NewYork:JohnWiley&Sons
Respondto:

RE:discussion2HelenaSutherland

7/9/20147:04:55PM

Moreflexibilityisavailableforupdatesinaflowdiagramcomparedtoanarrative.Whenaprocesschangesthe
effectsofthechangecanbepinpointedinaprocessflowdiagrammoreeasily.Allnecessaryupdatescanbe
capturedfromdatasourcethroughtotheendoftheprocess,datadestination,aswellasupdatingany
interrelationshipsevidencedinthediagrambeingupdated.Usingstandardizedsymbolsmakesupdateseasier
sinceasymbolcanreplaceseverallinesoftextinanarrativedescribingtheprocess.Viewingthechangesina
diagramformatmakesiteasytoensureabeginningtoendflowofdatacontinuestoexistandnoerrorshavebeen
made.Areasonthatupdatingnarrativesismorechallengingisthatnarrationsofasingledataflowmayreference
orlinktootherdataflowswithintheoverallprocessandtoavoidmissinganupdateallnarrationsshouldbe
reviewedforpossiblechanges.Henceasinglechangeinaprocessflowdiagrammayrequiresignificantlymore
timetoupdatenarrativesasalldocumentednarrativesshouldbeevaluatedforpotentialupdates.
Response:
GoodafternoonHelena.Youmakeaverygoodpoint,inthattimeisoftheessencethesedays.Afterall,with
greaterdevelopmentoftechnology,andevensystemssuchasAISswiththesolepurposeofstreamliningthe
process,itistotheadvantageofthedevelopersandtheuserstofocusmoresoonthedataflowdiagramfora
betterunderstandingoftheflowofeventsintheprocess.Narrativeshavethepotentialtoberatherlengthy,
dependingontheindividualmakingthecomments.Someprovidecompleteexplanationofasituationwhichcan
sometimesbetoomuchinformationfortheaveragereader.
Thanksmuch.LeonaDavis
Respondto:
RE:D2:Response

PierceDean

7/9/20145:44:32PM

Modified:7/9/20145:47PM

Ibelievethereisnoconcreteanswerbecausewealllearnindifferentways.Somepeoplearevisual
learners,somelearnfromhearingtheinformationandalsowritingitdownforthemselves.Itendtolearnmostly
fromhearing,thereforethefigureisslightlyconfusingtome.Forexample,Iwouldliketogetamoreindepth
explanationontheinteractionsbetweenthePayrollMasterFile,3.0Processpaycheck,andtheEmployee;thelines
mayshowthattheProcesspaycheckandthePayrollMasterFileinteractbuthowmanytimesdoesitcyclethrough
andwhy?

Nowapurevisuallearnedwouldmostlikelylovethediagram,andImyselfcouldeventuallylearnfromthe
figurebutIwouldratherhaveanindividualgivemesomemoreinsight.Realworldexperiencewouldbeabighelp
fromaprofessoraswell,IknowIhavebenefitedfromtherealworldknowledgegivenbythefacultyatSt.Leothat
hashelpedmewithmycurrentjob.Sinceprocessesarealwayschanging,learninghowsomeoneelsedealtwiththe
changesintheirworkexperiencecanbolsterourownexperience.
References
Simkin,M.G.,Norman,C.S.,Rose,J.,&Bagranoff,N.A.(2012).Coreconceptsofaccountinginformationsystems
(12thed.).Hoboken,NJ:JohnWiley&Sons.
Response:

GoodafternoonPierce.Icanappreciatethehonestyinyourcomments.YouhavemadeaverygoodpointthatI
hadnotconsidered.Yousee,Iamthatvisuallearner.Nottosaythatotherformsarenotbeneficial,becausethey
are.However,Isimplydidnotthinkthattheprocessmapwouldbeadifficultconcepttograspbecauseit
resemblesaroadmapinmyviewgivingdirectionfromstarttofinish.Ultimatelythough,theroadmapisntany
goodiffollowingthearrowdoesntproveaclearexplanationofwhattoexpectonceyougetthere.Inthatregard,
thenarrativewouldbenecessary.
Thanksmuch.LeonaDavis
Module3Discussion

Week 3 Discussion Question

Instructor Barrett

6/8/2014 5:06:02 PM

Core Concepts Discussion Question 7-11

Somebusinesseschooseoffshoringtosolvetheissueofexpertise,especiallyforITpersonnel.Thesecompanies
claimtheysimplycannotfindenoughqualifiedemployeesintheUnitedStatestodocertaintechnologyjobs.Do
youagreewiththisassessment?Whyorwhynot?
Inconsideringthescenarioaspresented,IwouldhavetoaskhowmanyqualifiedemployeesinITwouldanyone
companyreallyneedtoremainsuccessfullycompetitive?Tosaythattherearenotenoughqualifiedprofessionsis
abitofanexaggeration,inmyopinion.Therefore,Idonotagreewiththisassessment;especiallysincethereareso
manyindividualswithintherealmofITexpertisegainingthemuchneedededucationandtraining,thentravelingto
theUnitedStatestotakeadvantageofthewealthofopportunitiesavailablewithinthenation.Therearelikewise,
companiesoverseasvyingfortheattentionandexpertiseofmanyUnitedStatescitizenstosupporttheir
independentbusinessventures,andmakingeveryattempttolurethemandtheirknowledge,skills,andabilities
away.Therefore,Ibelievethattheworldisanevenplayingfield.However,whatIthinkitreallyboilsdowntois
howmuchthecompanyiswillingtoinvestfortheexpertisesought.Unfortunately,likemostcompetitiveservices
madeavailablethroughthebusinessprocessessuchasoutsourcingandoffshoring,itreallyequatestothebottom
line.Howmuchmorecanthecompanyacquireformuchlessincost?Itgoeswithoutsaying,thataUnitedStates
citizen,beingveryconsciouslyawareofthevalueandworthoftheirexpertise,willmostdefinitelyrequirea
companytopaytopdollar.
Respondto:
Discussion3

LexieRagans 7/16/20142:18:49PM

IwouldfindithardtobelievetherewerentenoughtechnologysavvypeopleintheUnitedStatestoworkfora
company.ButIdoseewhytheywouldbegoingoverseastohirepeoplebecausetheywouldbeabletocutcosts
downandturnmoreprofit.Ithinkitcanbebothbeneficialandnonbeneficialtomoveoffshorewithyour
employees.Oneofthebenefitswouldbethetimedifferenceandalwayshavingsomeonetotalktowhen
customersneededtocontactsomeone.Nowwecoulddothathearandjusthavesomeoneworking24/7butalot
oftimeswhenyoucallsomeoneafterhourstheysoundliketheycouldbefromoverseas.Thedownsideisthat
keepingupwithanotherdivisionofyourcompanyoffshorewouldntbeaseasyasifitwereinyourcountry.But
sincealotofbusinessesarewithoutboundariesandtheiremployeesarenolongerunderonerooftechnology
makesiteasiertocommunicatewithoneanotherandkeepupdodate.IpersonallyamnotcomputersavvybutI

knowsomanypeoplewhoare,andknowtherearealotthatgotoschoolforit.SoIthinkitwouldbepossible,if
thecompanyiswilling,tofindemployeesheretohire.
Response:
GoodafternoonLexie.ItoobelievethatitisveryunlikelythatacompanycannotfindasmanyqualifiedIT
professionalsasneededtoaccomplishtheirmission,tasks,goals,andobjectiveshereintheUnitedStates.Itsimply
appearsthatwherethemostcosteffectivebenefitisthepriority,thecompanywillmakethedecisionbasedon
such.Thisisnottosaythatthecompanyiswrongfordoingso,orthattheirbottomlineshouldnotmatter,asitis
expectedthatabusinesswouldmaketheirdecisionsbasedonwhatsmostadvantageoustotheirprofitability.
However,thetransparencyoftheirintegritymattersmoreso.Ifthecompanypreferstooutsourceorhireoffshore,
thanthereasonsfordoingsoshouldbebasedonthefactsofthematter.Thereareseveralbenefitsandincentives
inplacetoencouragebusinessestodosoforthesakeofstrengtheningglobalrelationships.Therefore,ifitcosts
less,acknowledgethatratherthanstatingthattheUnitedStatesdoesnothavethequalifiedindividualstodothe
job.
Thanksmuch.LeonaDavis
Respondto:
discussion3

MavinBusscher

7/16/20144:55:06PM

AccordingtotheOrganisationforEconomicCooperationandDevelopment(OECD)theU.S.isnotevenin
thetop20countriesoutof65countriesthatparticipateintheirassessmentofglobaleducationsystems.The2012
findingsshowtheU.S.meanoftopperformersisbelowtheOECDaverage.BusinessNewsDailywroteanarticle
sayingtheTechjobsaregoingtoSoutheastAsia,India,EasternEuropeandRussia.HalfofthecountriesinEastern
EuropescoredhigherthantheU.S.ontheOECDfindings.Threeofthesecountriesscoredaboveaverage.
IfIwantmycompanytobegloballycompetitivethenIwouldgotowherethebesttechnologysupportstaff
wouldbe.IfthatishereintheU.S.oranothercountry,thenthatiswhereIwilllook.Idontliketheideaofjobs
beingoutsourced,butsometimesitmaybenecessary.
WhereIworkrecentlyhiredanITsupportstaff.WhenIaskedthemanaquestionaboutaprogram,Iwas
surprisedtofindIalreadyknewmoreabouttheprogramthanhedid.WhenIaskedhimotherquestionshealways
hadtoaskanotherpersontohelphimfixtheproblem.IfthisisanexampleoftheavailableworkersintheIT
departments,nowondercompaniesoffshorethisdepartment.
IthinktherehastobequalifiedITpersonnelinthiscountry,butprobablythemostqualifiedhavebeen
snatchedupbymoreprestigiouscompaniesandallthatisleftforthesmallercompaniesisthebottomofthe
barrel.
http://www.oecd.org/pisa/keyfindings/pisa2012results.htm
http://www.businessnewsdaily.com/4191moretechfirmsoutsourcingjobs.html
Response:
GoodafternoonMavin.Thisisareallygoodpointaswellasastrongandsomewhatfrighteningeyeopener.I
wouldbeinterestedtoseewhatotherorganizationalsurveyswouldhavetosayastohowthevariouscountries

arerated.Atthesametime,IwouldbeinterestedtoknowiftheindividualITprofessionalsratedwerenativesof
thatparticularcountry,oriftheywereincludedbecauseoftheirpresence.Isaythis,becausebusinessesinthe
UnitedStateswithcompaniesaroundtheworldoftentimeshaveexpatriatesperformingthenecessarytasks,rather
thanthosenativetothearea.Therefore,mycuriositylieswithwhetherthenumbersreflectsindividualswithina
particularnationalityorpresentbynatureoftheirposition.
Thanksmuch.LeonaDavis
Module4Discussion
Week 4 Discussion Question

Instructor Barrett

6/8/2014 5:08:46 PM

Core Concepts Discussion Question 15-10

WhydobusinessestypicallyneedtoengageinbusinessprocessreengineeringwhentheyadoptanERP?Identifyat
leastfourkeyaspectsofasuccessfulBPRproject.
SincetodaysERPsystemsprovideintegrationamongmanyofanorganizationsmajorbusinessprocesses,its
oftentimestheERPsystemthatdictateswhenanorganizationadoptnewwaysofdoingbusinessasthecurrent
systemnolongerhastheabilitytomeetitschangingneeds.OnereasonisthatlargescaleERPsoftwaretypically
forcescompaniestoreengineerorredesigntheirbusinessprocessesformaximumefficiency.Otherreasonswould
beanorganizationsattempttoachievethebestpracticesoftheindustryaswellasbeingabletoproperly
accommodatethenecessaryfunctionsofthebusinesses,suchastheroleaddressedbythecustomerrelationship
management,humanresources,orderprocessingandfulfillment,manufacturing,orpurchases,tonameafew.
KeyaspectsofasuccessfulBPRareasfollows:

Allocationoftimeonproject
DurationofaverageBPRproject
SuccessfulBPRteamslistsobjectives
UseConsultants

Reference
Simkin,M.G.,Norman,C.S.,Rose,J.,&Bagranoff,N.A.(2012).Coreconceptsofaccountinginformationsystems
(12thed.).Hoboken,NJ:JohnWiley&Sons.
Respondto:
RE:Week4DiscussionQuestion

KenyaHill

7/24/20141:24:42PM

BusinessesneedtoengageinBPRbecausetherearesomanychallengesthatareassociatedwithchangingtheERP
system.Sometimes,thenewERPsystemsjustdonotwork,someemployeesmayhaveproblemsadaptingtothe
newchangeandtheycanbeverycostly.SoitiswiseforacompanywhomaybeconsideringanERPsystemtofirst
conductaBPRinitiativebeforethenewERPisimplemented.ThefourkeyaspectsofasuccessfulBPRprojectare:
1)AllocationofTimeonProject
2)DurationofaverageBPRproject

3)ExcellentofverygoodChangeManagementthatdirectlycorrelateswithteamsthatmeetorexceedproject
objective
4)Theuseofconsultants
Response:
GoodafternoonKenya.ERPsystemscanbeverycostlyandpresentanumberofchallengesifthesystemisnot
meetingthecompanysneeds.However,ERPsystemshavethepotentialofprovidingabusinessvastbenefits
whenimplementedaccordinglyandusedproperly.Likemosttechnologytoday,ERPsystemsarebecomingmore
andmoresophisticatedwiththeabilitytobecustomizedforspecificindustryneeds.Therefore,eventhoughsome
systemsarepricey,theycanbeverycosteffectiveinthelongrunbyallowingthebusinesstofunctionmore
efficiently.
Thanksmuch.LeonaDavis
Respondto:
Discussion4

AngelaO'BrienWheatle

7/23/201412:23:05AM

WhenbusinessesadoptanERPsystemtheyneedtoengageinBusinessProcessReengineering(BPR)eventhough
thecostofdoingsoisextremelyexpensiveandtimeconsuming.AnERPsystemwillhavenewcapabilitiesso
engaginginBPRwillimprovethepracticesandproceduresofthebusiness.ImplementingBPRwillensurethe
properintegrationofthevariousbusinessprocesseswithintheorganization.Thiswillhelpthebusinesstooperate
moreefficientlythusincreasingproductivityandprofitabilitywhileatthesametimedeliveringcustomer
satisfaction.AsuccessfulBPRwillresultinawelldesignedinformationsystem.
FourkeyaspectsofasuccessfulBPRprojectare:
1.Topmanagementsupportandcommitment,aswellastheinvolvementoftheemployeesaffectedbythe
process
2.AhighlevelreviewofthecurrentprocesswhichcanbeaccomplishedbyutilizingconsultantsforITortechnical
systemsadviceandexpertise.
3.Allocationoftimeontheproject,2/3ofwhichshouldbeforplanninganddesigningand1/3onthe
developmentandimplementationstages.
4.Thedurationoftheproject.TheaverageBPRprojectis13.8months.
InresponsetoProf.Barrett,theBPRteamshouldconsistoftopmanagement,theconsultants,theemployeeswho
willbeaffectedbytheprocess,andtheaccountants.
Response:
GoodafternoonAngela.IagreewiththefactthattheERPsystemshavetheabilitytoencompasstheneedsofan
entireorganizationbyallowinglargedatabasestointerfacewithdifferentbusinessprocessesinorderto
accommodatethevariousfunctions.Also,mostlargeenterprisesarerealizingthebenefitsofintegratingtheir
informationsystemsinanefforttoextendtheirERPsystemsthroughoutthesupplychain.Therefore,theyalso

realizetheneedtoaddressthebusinessprocessreengineeringtodeterminewhethernewsystemsareneededto
improveprocesses.
Thanksmuch.LeonaDavis
Module5Discussion
Week 5 Discussion Question

Instructor Barrett

6/8/2014 5:10:18 PM

Core Concepts Discussion Question 10-10

What is the difference between logical access to the computer and physical access to the computer? Why is the
security of both important?
Logical security uses technology to limit access to only authorized individuals to the organizations systems and
information, such as password controls, e-IDs, system authentication, biometrics, log of logon attempts, applicationlevel firewalls; anti-virus and anti-spyware software; intrusion detection systems; encryption for data in transit, and
smart cards; whereas physical security refers to any measures that an organization uses to protect its facilities,
resources, or its proprietary data that are stored on physical media, such as surveillance systems, access controls,
alarm systems, shred sensitive documents, proper storage/disposal of hard drives and other electronic storage
media, and secure storage of backup copies of data and master copies of critical software
The U.S. government considers computer security a critical issue. Therefore, an integrated security system,
supported by a comprehensive security policy, can significantly reduce the risk of attach because it increases the
cost and resources needed by an intruder. According to security experts, convergence of physical and logical
security is the single most overlooked gap in enterprise-wide security; that is, the most insidious security risks are
those that slip between physical and logical systems.

Reference
Simkin,M.G.,Norman,C.S.,Rose,J.,&Bagranoff,N.A.(2012).Coreconceptsofaccountinginformationsystems
(12thed.).Hoboken,NJ:JohnWiley&Sons.

Respondto:

Response:
GoodmorningAnn.Iwouldalsoaddthatlogical security uses technology to limit access to only authorized
individuals to the organizations systems and information, such as password controls, application-level firewalls; antivirus and anti-spyware software; intrusion detection systems to name a few; whereas physical security refers to any
measures that an organization uses to protect its facilities, resources, or its proprietary data that are stored on
physical media, such as surveillance systems and alarm systems.
Thanks much. Leona Davis

Respondto:

Response:
GoodmorningRebecca.Icanagreewithyouranalogy.Iwouldalsoaddthatlogical security uses technology to
limit access to only authorized individuals to the organizations computer systems and information with something as
simple as password controls or application-level firewalls; whereas physical security refers to any measures that an
organization uses to protect its facilities, resources, or its proprietary data that are stored on physical media, such as
surveillance systems and alarm systems. Therefore, one can only hope that the physical layer of security holds up
against any unlawful penetration.
Thanks much. Leona Davis

Module6Discussion
Core Concepts Discussion Question 4-5
What are data definition languages (DDLs)? How are they related to DBMSs?
The primary objective of establishing data definition languages (DDLs) is to ensure valid and accurate data entry. It
enables users of the database management systems (DBMSs) to define the record structure of any particular
database table tab; DDL is the language that DBMSs use to create data dictionaries which is a critical component of
database documentation that describes the data fields in each database record. Basically it is a data file about the
data itself. When records structures are properly conceived, it can serve as controls over the accuracy of critical
accounting data.

Since a database is a large collection of organized data, it can be accessed by multiple users and used by many
different computer applications. These massive databases store all of the data used by almost every function in the
organization. Ultimately, the data in these databases are manipulated by specialized software packages referred to
as DBMSs.

Reference
Simkin,M.G.,Norman,C.S.,Rose,J.,&Bagranoff,N.A.(2012).Coreconceptsofaccountinginformationsystems
(12thed.).Hoboken,NJ:JohnWiley&Sons.

Respondto:
Module6Discussion

KenyaHill

8/7/201412:46:17PM

TheDataDefinitionLanguage(DDL)isusedtocreateanddestroydatabasesanddatabaseobjects.These
commandswillprimarilybeusedbydatabaseadministratorsduringthesetupandremovalphasesofadatabase
project.Installingadatabasemanagementsystem(DBMS)onacomputerallowsyoutocreateandmanagemany
independentdatabases.Inmyopinion,youcannotcreateonewithouttheother.

Response:
GoodKenya.WhatIgotoutofrespondingtothisweeksdiscussionquestionwasthatDDLs allows organizations
to ensure valid and accurate data entry within their various operating systems. It also enables users of the database
management systems (DBMSs) to define the record structure of any particular database table tab; ultimately, DDL is
the language that DBMSs use to create data dictionaries which is a critical component of database documentation
that describes the data fields in each database record.
Thanks much. Leona Davis

Respondto:
Discussion6

MatthewOswald

8/7/20149:19:12PM

DataDefinitionLanguages(DDLs)arepartofaDBMSthatenablesitsuserstodefinetherecordstructureofany
particulardatabasetable.TheyarerelatedtoDBMSsbecauseDDListhelanguagethatDBMSsusetocreatedata
dictionaries.DDLsareusedinaDBMStocutdownonmistakesandimprovetheaccuracywheninputtingimportant
dataorinformation.ToolsofDDLincludeInputMasks,DefaultValues,DropDownLists,ValidationRules,etc..

Response:
GoodMatthew.YoumakeareallygoodpointinyourpostinthattheDDLnotonlydefinesrecordstructure,butits
alsousefulinassistingwithensuring valid and accurate data entry, as well as being used by DBMSs to create data
dictionaries, which is basically a data file about the data itself. Ultimately, when records structures are properly
conceived, it can serve as controls over the accuracy of critical accounting data.
Thanks much. Leona Davis

Module7Discussion
Core Concepts Discussion Question 13-3
A systems study team should understand three levels of corporate goals: general systems goals, top management
systems goals, and operating management systems goals. If you had to select one of these categories of systems
goals as the most important to the effective operation of organizations information system, which one would you
choose? Explain your reasons for your choice.

Althougheachofthethreehavesignificantdifferencespertinenttotheefficiencyofanorganization,Iwould
venturetosaythattopmanagementsystemsgoalsarethemostimportant.Thisismychoicespecificallybecause
thoseinthispositionarethehuboftheorganization.Theyaretheheartandthefoundationofwhatmakesthe
organizationwhatitisinwhichboththegeneralsystemsgoalsandoperatingmanagementsystemsgoalswould
stem.Thetopmanagementsystemsgoalswouldbeimposedastheguidingforcefortheinstructionsthatassist
thegeneralsystemsgoalstoaccomplishcontributingprinciplessuchas,awareness,concern,commitment,and
flexibility;whilealsoimplementingvariousdecisionspertainingtothecompanyslongrangeplanandstrategiesin
whichtheoperatingmanagerssystemsgoalsaretaskedtofollow.Inotherwords,itsthetopmanagement
systemsgoalsthatenactvariousregulations,guidelines,goals,andobjectivesthattheorganizationsemployees
willabideby.Ultimately,theyreresponsibleforensuringthatthestrategicplansforfutureproductandservices
arewelldefinedandimplemented,andthattheoperatingmanagersareenforcingsuch.

Respondto:

discussion7 BrittanieVukovich
8/14/20148:19:13PM
Eventhoughallofthethreesystemgoals(generalsystemsgoals,topmanagementsystemsgoals,andoperating
managementsystemsgoals)areallimportant,Ithinkthatthegeneralsystemgoalsarethemostimportanttothe
effectiveoperationofanorganizationsinformationsystem.Ifeelthatthegeneralsystemgoalsarethemost
importantbecauseinordertoalsoeffectivelyachievetopmanagementsystemandoperatingmanagementsystem
goalsyoumustfirsthaveachievethegeneralsystemgoalsandthentheonlyoneswillbeeasier.Thisisduetothe
factthatthegeneralsystemgoalsalsoapplytoalltheotherpartoftheorganizationandareneededfor
effectiveness.

Response:

GoodafternoonBrittanie.Myresponsewasthatthetopmanagementsystemsgoalsaremostimportant,asthey
wouldbetheguidingforcetoputtingthegeneralsystemsgoalsandtheoperatingmanagementsystemsgoalsinto
place,whilealsoimplementingvariousdecisionspertainingtothecompanyslongrangeplanandstrategiesin
whichtheoperatingmanagementsystemsgoalsaretaskedtofollow.Inotherwords,itsthetopmanagement
systemsgoalsthatenactvariousregulations,guidelines,goals,andobjectivesthattheorganizationsemployees
willabideby.

Thanksmuch.Leona

Respondto:
Discussion7 WendellCurry 8/14/20149:39:47PM
Thestudyteamspurposeisto(1)Understandthesystemsgoals,(2)Performasystemssurveyforidentifying
currentproblemswithintheircurrentsystem,and(3)Prepareareportdescribingit'sfindingsandsuggestpossible
solutionstothecurrentsystemsproblems.Oftheorganizationgoals,Ithinkthatthegeneralsystemsgoalsare

moreimportant.Tobeeffective,theteamwillhavetoknowthecurrentsystemfullyanddeterminewhat
objectivesarenotbeingmet.It'sthegoalofanyorganizationtobeefficientandeffective.Theydesiretomeetall
theirgoalsandbeanefficientorganization.Thegoalsoftheorganizationssystemshouldbe(1)costeffective,(2)
theoutputofthesystemshouldhelpmanagementmakebetterdecisionsfortheorganization,(3)itshouldbe
designedforeasyaccessinformationforeveryone,and(4)itshouldbeabletoadapttochangesininformation
needs.Ifanyoftheseprinciplesaren'tbeingmet,thenthesystemisn'tgoodfortheorganization.Thegoalsofthe
organizationisthereasonforit'sexistence.Ifasystemcan'thelpinachievingthecompaniesgoals,itmaybebest
touseawebbasedsystem.
Response:

GoodafternoonWendell.Ihavesuggestedthatthetopmanagementsystemsgoalsaremostimportant,asthey
wouldbetheguidingforcetoputtingthegeneralsystemsgoalsandtheoperatingmanagementsystemsgoalsinto
place,whilealsoimplementingvariousdecisionspertainingtothecompanyslongrangeplanandstrategiesin
whichtheoperatingmanagementsystemsgoalsaretaskedtofollow.Thetopmanagementsystemsgoalsthat
enactvariousregulations,guidelines,goals,andobjectivesthattheorganizationsemployeeswillabideby.
Ultimately,itsthetopmanagementsystemsgoalsthatwouldensurethedraftingofthenecessarygeneralsystems
goalsandoperatingmanagementsystemsgoalstoresultinachievinganoverallefficientandeffectiveorganization.

Thanksmuch.LeonaDavis
Module8Discussion
Week 8 Discussion
Question

Instructor Barrett

6/8/2014 5:16:05 PM

Core Concepts Discussion Question 12-2


How does information technology auditing differ from financial auditing? Make a list of the skills you think are
important for financial auditors and for IT auditors. Do you think all auditors should have all the skills on both lists?
Why or Why not?

ITauditinginvolvesevaluatingandunderstandingITsroleintheefficiencyandtheinternalcontroldesignofthe
informationsysteminachievingauditandcontrolobjectives.TheassuranceaspectofITauditinginvolvesensuring
thatdataandinformationarereliable,confidential,secure,andavailableasneeded.Traditionalfinancialaudit
objectivesarealsopresentininformationtechnologyauditing.Theseincludeattestobjectives,suchasthe
safeguardingofassetsanddataintegrity,andmanagementobjectives,suchasoperationaleffectiveness.The
primarypurposeistomakesurethatthebusinessisadheringtotheGenerallyAcceptedAccountingPrinciplesthat
governsaccountingstandardsandpractices.

ITauditfunctionencompassesallcomponentsofacomputerbasedAIS,thatbeing,people,procedures,hardware,
datacommunications,software,anddatabases.Whereas,financialauditinggenerallytakesplaceasaresultofan
externalauditinwhichtheorganizationscontrolproceduresovercomputerprocessingareexaminedtoseehow
theyaffectthefinancialstatements.Ineithercase,organizational,business,management,accounting,
computer/informationsystems,analytical,andmathematicalskillsareneededtosuccessfullyconductanaudit
whetherforinformationtechnologyorfinancialpurposes.Itsnotverylikelythatallauditorswillhavealltheskills
necessarytoperformthesetypesofaudits,however,theidealbackgroundincludesacombinationofthevarious
skillsindicated.

Respondto:

RE:Week8DiscussionQuestionRyanDaly

8/20/20147:56:41PM

Informationtechnologyauditingdiffersfromfinancialauditingintermsofwhattheauditbeingperformedis
focusedon.ITauditsinvolveauditingIT'sroleinachievingauditandcontrolobjectives.ITauditsareperformedto
ensuredataandinformationisreliableandsafeguarded.FinancialauditingobjectivesarepresentinanITauditas
theyareprovidingassurancetotopmanagementregardingtheefficiencyandeffectivenessofthatoperation.
SkillsthatareimportantforfinancialauditorsandITauditorsaresimilar.Auditorsisgeneralshouldhaveskillslike
attentiontodetail,highlevelofintegrity,investigativeinstincts,objectiveness,andinterpersonalskills.ITauditors
alsoneedawellroundedunderstandingofITfunctionandprocesses.Allauditorsshouldhavetheskillslistedtobe
successfulintheeverchangingtechnologicalbusinessworld.Itisgettingtobeanecessityastheaccountingfieldis
turningmoretocomputerprogramstounderstandITprocesses.FinancialauditswillencompassITfunctionsat
somepointoftheauditandunderstandingAISsystemswouldhelpensureasuccessfulauditisperformed.

Response:
GoodafternoonRyan.Iagreethattheskillstoconductauditsforbothinformationtechnologyandfinancialsare
verysimilar,especiallyahighlevelofintegrity.Althoughtheskillswilldiffer,dependingonindividualopinion,and
noteveryauditorwillpossessallskillsreferenced,Iwouldaddthatknowledgeofinformationsystems/computers,
accounting,management,business,analyticalandmathematicalareequallyimportantinaccomplishingthetaskof
assuringthecompanysoperationalefficiencyandeffectiveness.
Thanksmuch.LeonaDavis
Respondto:
discussion8

MavinBusscher8/20/20143:53:13PM

ITauditinglookattherisksassociatedwiththeinformationtechnologyaspectofthebusiness.Financialauditors
makesurebusinessesarefollowingGAAPguidelinesintheirfinancialandaccountingreporting.

FinancialauditorsneedtoknowwhatGAAPguidelinesareandhowfinancialandaccountinginformationshouldbe
reported.Someknowledgeaboutcomputersandfinancialsoftwarewouldbeimportantasmoreandmore
companiesusetechnologytohandletheirfinances.
Informationtechnologyauditorsneedtoknowaboutcomputers,howtheyworkwithhardware,software,
networksandprocesses.Theyshouldalsohaveknowledgeofaccountingpracticesandalittleaboutthetypeof
businesstheyareauditing.
Bothshouldbeorganizedanddetailoriented.Peopleskillsareimportant,butifyouareworkingwithateam,not
everyoneontheteamhastohaveexcellentpeopleskills.Analyticalreasoningskillswouldcomeinhandyifa
problemwerefoundtofigureouthowtosolvetheproblem.Communicationskillsarealsoimportantsothe
auditorscancommunicatetheirfindingstotheappropriatepeople.
Asbusinessesmovetomoretechnologicalsystemstodotheiraccountingandfinances,bothauditorswillneedall
theskillslisted.Astheaccountingsystemsgetmoreandmoreadvancedthefinancialadvisorswillbeforcedto

learnaboutthecomputersystemstobeabletodotheirjobseffectively.Asitseemswithmostthingsnowadays,
ifyoudontknowcomputersyoumaygetleftbehind.
Response:
GoodafternoonMavin.Thetechnologicalevolutionisdefinitelythewaveofthefuture.Therefore,Iagreethatits
importanttohaveasimportantforanauditortohaveasmuchknowledgeaboutautomationandinformation
systemsaspossible,especiallysincemostaccountingandbookkeepingisautomatedaswell.Whetherauditing
informationsystemsorfinancial,Ithinkorganizational,business,management,accounting,computer/information
systems,analytical,andmathematicalskillsareneededtosuccessfullyconductcompletetheprocess.Althoughits
notverylikelythatallauditorswillhavealltheskillsnecessarytoperformthesetypesofaudits,theideal
backgroundincludesacombinationofthevariousskillsindicatedaswellasthosethatyoumentionedinyour
response.

Thanksmuch.LeonaDavis

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