1. Review for Final Exam Accounting Information Systems Romney and Steinbart
Linda Batch
July 2012

2. Learning Objectives AIS Development Strategies (Chapter 21)
Ways to acquire an AIS
BPM and BPMS
Systems Development (Chapter 22)
Conceptual systems design process (5 steps)
Physical systems design process
Systems implementation and conversion – important
Microsoft Access
Creating Macros and Switchboard
Work on Assignment 4
Quiz (Chapter 9, 10)

3. Review for Final Exam Text Book Theory
Chapter 7 – Control and AIS
Chapter 8 – IS Controls for System Reliability
Chapter 9 – IS Controls for Systems Reliability Con’t
Chapter 10 – IS Controls for Systems Reliability
Chapter 11 – Auditing Computer Based AIS
Chapter 20 – Intro to Systems Development
Chapter 21 – AIS development Strategies
Chapter 22 – Systems Design, Implementation, and Operation

4. Chapter 7 – Control and AIS
COSO ERM
Preventive, Detective and Corrective Controls (week 8, slide 4)
COSO ERM (week 8, slide 9, 8)
COSO ERM – Control Activities (week 8, slide 12) – control activities are categorized into 7 types

5. Chapter 7 – Control and AIS
Know that segregation of accounting duties is different than segregation of systems duties (you do not have to learn the list of segregations for systems duties) (week 8 slide 16)
Know that people with unrestricted access to your computer system and perpetrate and conceal fraud (week 8, slide 16)
Know that systems staff should not have access to change records, tables, programming in your production system (week 8, slide 16)
Know some independent checks on performance (week 8, slide 17) – good short answer question
AIS has five primary objectives according to the AICPA (week 8, slide 18)

6. Chapter 8 – IS Controls for System Reliability
COBIT’s four domains, plus be able to give three examples of each domain (week 9, slides 9 to 13)
Know that systems security is a management responsibility not an IT responsibility and why (week 9, slide 3) – good short answer question
Information provided to management must satisfy 7 key criteria, know three (week 9, slide 4)
Know authentication vs. authorization (week 9, slide 16) – good short answer possibly
Be able to talk to system reliability (week 9, slide 17)
Go over the scenarios in problem 8.4 from the text – discussion regarding control types (preventive, dectective, corrective)
Deep packet inspection vs. stateful packet filtering (week 9, slide 26)
TCP and IP (week 9, slide 25)
Steps in an IT attack are NOT on the final

7. Chapter 9 – IS Controls for System Reliability
Encryption – what is it (week 10, slides 4 to 6)
Know types of Encryption (week 10, slides 7 and 8)
Know how digital signatures are created (week 10, slides 7 and 8)
Know what a VPN is and how it works (week 10, slide 9)

8. Chapter 10 – IS Controls for System Reliability
System Availability (week 10, slides 13 and 14)
RTO, RPO (week 10, slides 13 and 14)
Data recovery plan and business continuity plan – how does that fit with RTO and RPO

9. Chapter 11 – Auditing Computer Based AIS
Different types of audits (week 11, slide 4)
Overview of the audit process – four steps (week 11, slide 4)
Risk based approach to audit (week 11, slide 5)
Six objectives to an information systems audit (week 11, slide 6 and 7)
Examples of audit techniques for Objective 3 and Objective 4 (week 11, slide 9)
Computer Assisted Audit Techniques (week 11, slide 10)
Chapter 11 check point questions in the week 11 deck

10. Chapter 20 – Systems Development and Analysis
Reasons to change the computer system – know 3 (week 11, slide 16)
Know the systems development life cycle (SDLC) (week 11, slide 18,19)
Two plans are required to Systems Development (week 11, slide 21)
GANTT Chart and PERT Chart – know the difference (week 11, slide 22)
Three forms or resistance to change (week 11, slide 24)
How do you prevent behavioral problems (week 11, slide 25)

11. Chapter 20 – Systems Development and Analysis
Systems analysis
Conceptual
System
Design
Physical
Implementation
And
Conversion
Operation
and
Maintenance

12. Chapter 21 – AIS Development Strategies
Definitions – (week 12, slide 3)
Ways to get an AIS
Purchase AIS (week 12, slide 3)
In House development of AIS (week 12, slide 4)
Outsource AIS (week 12, slide 4)
Prototype AIS (week 12, slide 4)
Systems Development Life Cycle (week 12, slides 7 to 11)
Physical systems Design
Systems Implementation and conversion (week 12, slides 7 to 11)

13. Chapter 22 – Systems Design, Implementation, Operation
Systems Development Life Cycle (week 12, slides 7 to 11)
Physical systems Design (figures from text)
Systems Implementation and conversion (figures from text)
System conversion – know 4 (week 12, slides 10, 11)

14. Chapter 22 – Systems Design, Implementation, Operation

15. Chapter 22 – Systems Design, Implementation, Operation