Reference no: EM131121786

1). Referencing this week's readings and lecture, discuss the primary phases of systems analysis and the major challenges that a system analyst must overcome for each of the primary phases of system analysis.

LECTURE:

Week 5 takes a look back at the development of an effective accounting information system. According to Kay and Ovlia (2014), an effective accounting information system requires three primary keys: "(a) people, (b) processes and (c) technology" (p. 409). Putting the right people into the process of analyzing and implementing any type of an information system is critical because the people are the end user. Understanding what the end user wants and needs is the first step in the process. The next step is to understand what processes are needed and available to disseminate appropriate accounting information. This process encompasses two different methodologies. The life cycle of a system starts with a plan. Just like a strategic plan for business operational success, an accounting information system plan is critical to understand where the organization currently exists and where the organization wants to be, or what the organization needs, in regards to communication of information. Inter-related to the planning stage is the analysis stage that helps to define the direction of the organization's plan. The analysis stage looks at existing systems and determines what information is missing leading to the third stage: design. Comprehensive analysis of existing systems assists the analyst and designer to create a new system that meets the needs of the organization without being repetitive. It is critical that the first three steps in the life cycle of system development be thorough in order to achieve management and organizational goals (Kay &Ovlia, 2014).

The final three stages of the life cycle focus on the implementation of the plan. Necessary hardware and software is purchased including any needed supporting infrastructure. Step 5 is the installation stage that includes providing training to necessary individuals authorized to access the new system. Upon adequate installation and training, the system is finally implemented within operations (Kay &Ovlia). One problem that management often ignores or forgets is that new systems mean change. It might be a change in existing procedure or an entirely new system that is foreign to the team.

21st century organizations operate in a constant state of change (Fisher, 1999). This concept presents a number of challenges for organizational leaders, as they must consider the ramifications for both the organization and the employees of that organization. Chowdhury (2003) believed that one problem with the changing environment is the way one focuses on change. The common manner in which employees consider change is linear. Unfortunately, change is a nonlinear concept that requires flexibility and a focus that understands that dealing with change may not follow a standardized format (Chowdhury, 2003)

In order to guide an organization's employees through the change process, leadership must first understand that resisting change is a normal component of the process. Chowdhury (2003) advocates a four-step process in guiding an organization's employees through the change process inevitable for any organization. Before a leader can lead a group of employees through the change process, the leader must understand the necessity of the change and the characteristics that motivate the change in the first place. Although not normally included in the discussion for the life cycle of system development, focusing on change management should be a part of the planning stage. An important part of understanding the necessity of change for any organization is the effect of change on both the internal and external stakeholders (Chowdhury, 2003).

This first step encompasses the pre-launch phase that includes the internal justification for change by the leader and how that change affects the direction and vision of the organization. Key to assisting employees in understanding the reason for change is a self-evaluation of the leader's own reasons for encouraging change in the first place. The second step focuses on the leader guiding their employees in understanding the necessity for change. During this step in the process, the employees of the organization are educated about the organizational changes and the importance for making these changes. Although this can be a part of the installation stage, this should be a preliminary exercise well before system decisions are made. An important part of the education process is the understanding that resistance is a normal component of the change process (Banutu-Gomez and Banutu-Gomez, 2007). Chowdhury (2003) recognized that change resistance is not a function of employees being resistant. In contrast, change resistance is a function of imposing a new direction on employees that is foreign to their normal daily activities.

The third step in the change process is the delegating of responsibilities from the organization's leaders to their employees. This also is a part of the installation step in the life cycle. Chowdhury (2003) believed that leaders involved in the change process create a vision and direction, but understand that successful implementation of change requires the employee's direct involvement. Banutu-Gomez and Banutu-Gomez (2007) equate this part of the process as participative. According to Banutu-Gomez and Banutu-Gomez (2007), change resistance is less likely to occur if both leaders and employees participate equally in the creation and implementation of change. The fourth step and possibly the most difficult step in the change management process is the ability of management to sustain the change through successful implementation of the new or revised system.

As you proceed through the learning activities in week 5, remember that new systems directly affect people. Long-term success occurs when management is able to effectively correlate the people, with the process, with the technology (Kay &Ovlia, 2014).

2). Compare and contrast between the three levels of database architecture. Using scholarly source, provide an example of each level of database architecture.

3). Describe the three phases of an information systems audit and provide a practical example of each of the phases.

4). Describe the concepts of IT governance and control objectives for information and related technology (COBIT) and discuss how these concepts apply to an effective information systems audit.