BSc (Hons) Accounting with Finance. Cohort: BACF/15A/15B/16A/FT. Examinations for Academic Year Semester II / Academic Year 2018 Semester I

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1 BSc (Hons) Accounting with Finance Cohort: BACF/15A/15B/16A/FT Examinations for Academic Year Semester II / Academic Year 2018 Semester I MODULE : ACCOUNTING INFORMATION SYSTEMS MODULE CODE : MMIS3210 DURATION : 2 HOURS READING TIME : 15 MINUTES Instructions to Candidates: 1. This paper consists of Sections A and B. 2. Section A is Compulsory. 3. Answer any two questions from Section B. 4. Always start a new question on a fresh page. 5. Illustration and Diagrams can be used. 6. Total Marks: 100. This Question Paper contains 4 questions and 6 pages. ` This Question Paper is printed on BOTH SIDES. Page 1 of 6

2 SECTION A: COMPULSORY QUESTION 1: (40 MARKS) Case Study: Management Commitment and Accounting Information System In the implementation of Information Systems (IS), the best and the most dynamic project team does not automatically reach the goal if top management does not participate actively (Dias, 2004). The absence of confidence and strong support from top management to perform, execute a predetermined policy objectives cannot be achieved without the active participation of the management will not get the results of a successful IS development (Schwalbe 2006; Ashfaq, 2007). Management failure caused by human factors will give a negative impact, namely the involvement and interaction of brain-ware to IS such as the incompatibility of cultures new work, the policy use of IS, and the limitations of expertise, here humans contribute significantly to optimizing the use of IS (Lamb and Kling, 2003). Support is an active role during the lifecycle of a project. Types of activities to be undertaken by the project sponsor may be different but there are some things all the sponsors have in common, including the obligation, dedication and accomplishments, in other words, commitments (Englund and Bucero, 2006:8). Englund and Bucero (2006:8) provide an understanding of management commitment "Commitment management is a sponsorship to define, defend, and support major activities from the start to the end of a development project. The sense of commitment in terms of management IS development can be formulated by pulling a red thread management commitment by Chalk (2008: 3) as well as by Englund and Bucero (2006:8). Where regard management commitment to the IS development is the participation of top management and middle management in the formulation of the purpose of development of IS and clarify the performance commitments in documentation work plan for accountability in an effort to direct, approve, measure, support from start to. Page 2 of 6

3 Accounting information system (AIS) has a component that consists of hardware, software, brainware, procedures, databases, and network communication technology (Romney, 2006; O'Brien, 2005; and AzharSusanto, 2004;). O'Brien and Steinbart(2009:30) state that the hardware is all the physical devices and materials used in the process of information. In particular this includes not only machines such as computers and other equipment, but also all the media data. The general concept of software does not only consist of a collection of programs called the operating instructions, which a landing and controlling computer hardware, but also a set of instructions that we call the information process procedures needed people. The resources consist of software resources of system software, application software and procedures. Brainware is an important part of the component of AIS. Brainware is a resource that is involved in making AIS, data collection and processing, distribution and utilization of information (AzharSusanto, 2008: 75). Brainware grouping according to Bentley and Whitten, 2007: 45 and AzharSusanto(2008: 75 ) is as follows : a) Owner IS (systems owners): Sponsor is on the development of AIS within an organization. System owner is responsible for the resources including human resources and costs required in the development of AIS. Additionally system owners responsible for the availability of time to be used for development and is responsible for the maintenance of IS. b) User Information Systems (systems users) are those that use AIS has been developed (end user). User IS (systems users) determining the organizational problems to be solved, the opportunity should be taken, need to be met, and the constraints of business (business process) to be included in the AIS. c) The designer of IS (systems designers): The system designer translates user requests and provides technical solutions on the constraints faced in the client organization. The activities are to design (design) file, database, input, output, network interfaces and programs to meet the needs of the user. d) Information System Builder (systems builders): Builders build the IS components of based on the specifications of the system designers. Page 3 of 6

4 These people are administrator database, programmer, operator, librarian, and the brainware the resources associated with those (people) who are involved in the IS implementation. Telecommunications system is a collection of hardware and software that is compatible arranged to communicate information to another location. O'Brien and Steinbart (2009:32) explain that the concept of network resources emphasizes that communications technologies and networks are fundamental components of all resource IS. Network resources include communications media, and network infrastructure. AIS relying on telecommunications such as data processing online (online processing). Network communication technology is necessary if companies require higher data accuracy, faster data communication, data transfer distance away and a lot of user data. Communication that occurs between multiple parties that communicate should be facilitated by the infrastructure of the telecommunications network (AzharSusanto, 2010: ). The quality of AIS can be accessed through the performance of the Transaction Processing System (TPS), the criteria of the cycle of transaction processing, IS integration, IS adaptability and accessibility. Influence Commitment to Quality Management AIS Factors that are key to the success of AIS the main thing is the support and continuing commitment of the leadership of the organization (Siakas and Georgiadou, 2002), because the AIS is not an activity that is onestop shopping (Vodapaali, 2009) but it is a process improvement continuously (Ashfaq, 2007), during the life cycle of IS, as there are a series of decisions that must be taken when implementing and perfecting IS (Dias, 2004). Cooper (2006) state that management commitment is important in the AIS implementation, so that the top management and other resources can receive feedback well, and achieve the expected goals of the organization. Similarly, according to Kimball et al. (2008: 18) in the implementation of AIS, top management should participate in its implementation in order to feel they have and find common ground in its implementation. Page 4 of 6

5 So that without the active participation of management will not get the results of a successful IS development (Schwalbe, 2006; Ashfaq, 2007). Importance of management commitment to the implementation of an organization's IS is confirmed Kerr (2004), which suggests the IS implementation requires proactive management of the organization, namely the commitment of top management. REQUIRED: a) Explain how far human contribute to the optimization of IS. (3 Marks) b) Mention two tasks of an administrator database. (2 Marks) c) As per O'Brien and Steinbart (2009:30), hardware is all the physical devices and materials used in the process of information as well as media data. Outline the five hardware components. (5 Marks) d) Using examples, differentiate between system software and application software. (10 Marks) e) According to Kimball et al. (2008: 18) in the implementation of AIS, top management should participate in its implementation in order to feel they have and find common ground in its implementation. Importance of management commitment to the implementation of an organization's IS suggests proactive management of the organization, namely the commitment of top management. With regard to the statement above, write a report to top management on the planning phase of developing an accounting information system. (20 Marks) Page 5 of 6

6 SECTION B: ANSWER ANY TWO QUESTIONS QUESTION 2: (30 MARKS) a) Explain two software vulnerabilities that a payroll system may incur. (4 Marks) b) Explain three offences that the Computer Misuse and Cybercrime Act 2003 of Mauritius considers. (6 Marks) c) Describe briefly a general model for an Accounting Information System. (20 Marks) QUESTION 3: (30 MARKS) a) Elaborate on five methods of proof for financial investigators in cases of white collar job criminals. (20 Marks) b) Discuss two purposes of IT audit in a service oriented firm. (10 Marks) QUESTION 4: (30 MARKS) a) Explain four potential internal benefits of implementing an Enterprise Resource Planning (ERP) system in a large firm. (20 Marks) b) Explain two subsystem of an Accounting Information Systems (AIS). (10 Marks) ***END OF QUESTION PAPER*** Page 6 of 6