PAMANTASAN NG LUNGSOD NG MAYNILA

(University of the City of Manila)

Gen. Luna cor. Muralla St., Intramuros, Manila

COLLEGE OF BUSINESS AND GOVERNMENT MANAGEMENT

INSTITUTE OF ACCOUNTANCY

REPORTING FRAMEWORK

CHAPTER V:

SYSTEM DEVELOPMENT AND PROGRAM CHANGE ACTIVITIES

SUBMITTED BY:

Bautista, Joyce Melissa

Del Rosario, Angelica

Lacerna, Liza Marie

Olivario, Vince Joshua

Serrano, Maria Ceth

BSA 5-2

SUBMITTED TO:

Prof. Allen Castro

 TABLE OF CONTENTS

I. OBJECTIVES

II. APPROACH

III. TOOLS

IV. SAMPLE COMPANY/CASE STUDY

V. ACTIVITY

VI. SUMMARY OF REPORT

I. OBJECTIVES

After studying this chapter, we should:

 Be able to identify the stages in the SDLC.

 Be familiar with common problems that can lead to failure in the systems development process.

 Understand the importance of strategic system planning.

 Have a general understanding of how accountants participate in the SDLC.

 Be able to identify the basic features of both the structures and object-oriented approaches to system

design.

 Be able to identify and discuss the major steps involves in a cost-benefit analysis of proposed information

systems.

 Understand the advantages and disadvantages of the commercial software option and be able to discuss the

decision- making process used to select commercial software.

 Understand the purpose of a system walkthrough.

 Be familiar with the different types of system documentation and the purposes they serve.
 II. APPROACH

A. Visualization

Presenters will show visuals to make the class understand on how the topic System Development And Program

Change Activities can be apply in our everyday life.

B. Cooperative Learning

Through the group activities that were prepared by the presenters, it will encourage the class to participate in the

class discussion.

C. Application

To fully understand the topic, sample cases were to be discussed.

a. Cirdan Group – SDLC Development

b. Medallion Theater – Ticket Sales System

D. Assessment

To evaluate how much knowledge the class have absorbed, the presenters will give them a short quiz based

from the discussed topic.

III. TOOLS

1. Power Point Presentation

2. Materials for the Activities

 IV. SAMPLE COMPANY/ CASE STUDY

A. CIRDAN GROUP - SDLC DEVELOPMENT1

The State of Maryland’s Department of Budget and Management found its System Development Life Cycle

(SDLC) outdated. Agency project managers said the documentation was too dense, too difficult to follow, and

lacked sufficient flexibility. The State needed a thorough, sensible methodology that would ensure successful

implementation of a wide variety of information technology systems: single and multiple releases, custom and

commercial-off-the-shelf solutions, and hardware and software acquisitions.

Cirdan Group’s experienced team of project managers collaborated with state executives to satisfy over 200

requirements in the SDLC enhancement project. Our team developed an improved methodology, more consistent

with the Project Management Institutes’ Project Management Body of Knowledge and flexible enough to meet

the needs of an organization with diverse project types. Further, we went above and beyond the original scope by

developing a custom-designed, SharePoint-based website for the publication of the enhanced SDLC. This

additional element would increase visibility and usability for project managers all over the state.

The enhanced State of Maryland SDLC will allow project managers, stakeholders, and agency executives to

easily follow a methodology that will maximize project outcomes and minimize project risks. Project managers

will be able to complete vital project documentation by filling out easy-to-follow templates and following the

clear, concise, and cogent directions in each of ten project phases. This enhancement is designed to dramatically

alleviate end user reluctance to follow the imperative, risk-mitigating steps in the SDLC.

B. MEDALLION THEATRE – TICKET SALES SYSTEM2

CASE SYNOPSIS

Dr. Thomas Waggoner, an information systems professor at the local university, is at the Will Call window

at the Medallion Theatre, trying to pick up tickets he had reserved. However, due to an oversight which turns out to

be rather frequent, his tickets were sold to another patron. Fortunately for Dr. Waggoner and his wife, who are

celebrating their wedding anniversary, the box office manager finds two box seats which had not been claimed. In

1
https://cirdan-group-7a1c.squarespace.com/case-study-sdlc
2
Journal of the International Academy for Case Studies - Volume 23, Number 2, 2017
talking with the box office manager, Dr. Waggoner starts thinking that he could perhaps help the theatre avoid this

type of problem in the future. His students could design and build a system to help keep track of ticket sales, and

hopefully help the theatre become more efficient and improve customer satisfaction.

METHODOLOGY

This case is based on the author’s own experiences and has been modified to be more applicable to a

classroom setting. The names and specific details have been changed. This case study presents a small but realistic

opportunity for students to analyze, design, and develop a ticket sales system for a local theatre. The scenario should

be familiar to many students who have attended a production or concert and understand the concept of reserved seating.

This case study has been used by the author in a systems analysis and design course with great interest and success

and the author has incorporated suggestions from his students to enhance the case.

CONCLUSION

This case study offers students an opportunity to apply concepts and techniques learned in their systems

analysis and design, database, and systems development/capstone classes. The case is realistic, reasonably-sized for

a major project in a semester-long course, and the scenario should be one in which they are somewhat familiar.
 V. ACTIVITY

1st Activity – Word Formulation

Objectives:

This activity will set the atmosphere of the room and will give the listeners ideas on what the report is all

about.

Mechanics:

1. The class will be divided into 8 groups which will be assigned with the following names that are related

with the participants in systems development.

Team 1 – Analysts Team 5 – Operations Personnel

Team 2 – Engineers Team 6 – Stakeholders

Team 3 – Programmers Team 7 – Accountants

Team 4 – Managers Team 8 – Auditors

2. The presenters will flash a mind-boggling puzzle that will be their guide in formulating the word or words

related to the topic. Example is shown below:

The answer to this puzzle is: Walkthrough

 3. Groups will be given 10-15 seconds to answer each puzzle depending on its difficulty.

4. If they have the word formed, teams will write their answer on their respective boards and will raise their

team names to be acknowledge. If the answer is correct, the team will be given 1 point for each correct

answer. If the answer is incorrect, the other teams will have the chance to steal.

5. The team with the highest points will be hailed as the winner and will be given a prize.

2nd Activity – Quiz bee

Objectives:

This activity will encourage the class to be more attentive to the reporters. This will also serve as a review

for the class to retain their knowledge regarding the lesson.

Mechanics:

1. At the end of each presenters, there will be a 2-3 questions regarding the lessons discussed. There will be 5

sets of questions.

2. Each team will have 10-15 seconds to answer depending on the difficulty of the question. Teams must wait

for the quizmaster to say “Go” before they can discuss with their group.

3. Teams must write their answer to their boards and they shall raise their board names if they are ready to

answer the question. If the answer is correct, they will have a corresponding point depending on the

difficulty of the question. If the answer is incorrect, the other teams will be given a chance to steal.

POINTING SYSTEM:

LEVEL OF DIFFICULTY CORRESPONDING POINT(S)

EASY 1

AVERAGE 2

DIFFICULT 3

4. Points will be accumulated and the team with the highest points will be the Quiz Bee Champion and will

receive a prize from the presenters.

 VI. SUMMARY OF REPORT

The Chapter discusses our treatment of general control issues as they relate to management and auditor

responsibilities under SOX Section 404.

1. Describing the roles of the participants involved in developing an organization’s information system.

 System Professionals

 End Users

 Stakeholders

2. Key activities that constitute the Systems Development Life Cycle (SDLC)

a. PHASE I – System Planning

b. PHASE II - Systems Analysis

 The Survey Step

 Gathering Facts

 Fact-Gathering Techniques

 The Analysis Step

 Systems Analysis Report

c. PHASE III – Conceptual Systems Design

 The Structured Design Approach

 The Object-Oriented Approach

d. PHASE IV – System Evaluation and Selection

 Perform a detailed feasibility study

 Technical Feasibility

 Economic Feasibility

 Feasibility

 Operational Feasibility

 Schedule Feasibility

 Perform a cost-benefit analysis

 Identify Costs
  Identify Benefits

 Compare Costs and Benefits

e. PHASE V – Detailed Design

 Perform a System Design Walkthrough

 Review System Documentation

f. PHASE VI- Application Programming and Testing

 Program the Application Software

 Procedural Languages

 Event-Driven Languages

 Object-Oriented Languages

 Programming the System

 Test the Application Software

 Testing Methodology

 Testing Offline Before Deploying Online

 Test Data

g. PHASE VII – System Implementation

 Testing the Entire System

 Documenting the system

 Designer and Programmer Documentation

 Operator Documentation

 User Documentation

 User Handbook

 Tutorials

 Help Features

 Converting the Databases

 Converting to the New System

 Cold Turkey Cutover

 Phased Cutover
  Parallel Operation Cutover

h. PHASE VIII – Systems Maintenance

3. Controlling and Auditing the SDLC

a. Controlling New Systems Development

 Systems Authorization Activities

 User specification Activities

 Technical Design Activities

 Internal Audit Participation

b. The Controlling Systems Maintenance

 Maintenance, Authorization, Testing and Documentation

 Source Program Library Controls