• Anti-virus software
  Anti-virus software, such as McAfee or Norton, search systems for viruses and remove them. Anti-virus programs include an auto-update feature that downloads profiles of new viruses, enabling the software to check for all known or existing viruses. Very new viruses may go undetected by anti-virus software (until the anti-virus software vendor updates their package – and the organisation installs the update).
• A firewall
  External email links can be protected by way of a firewall that may be configured to virus check all messages, and may also prevent files of a certain type being sent via email (eg .exe files, as these are the most common means of transporting a virus). Firewalls can be implemented in both hardware and software, or a combination of both. A firewall disables part of the telecoms technology to prevent unauthorised intrusions.
• Encryption
  Data that is transmitted across telecommunications links is exposed to the risk of being intercepted or read during transmission (known as ‘eavesdropping’). Encryption is used to reduce this risk and involves scrambling the data at one end of the line, transmitting the scrambled data, and unscrambling it at the receiver’s end of the line. A person intercepting the scrambled data is unable to make sense of it.
• Electronic signatures
  One way of providing electronic signatures is to make use of what is known as public key (or asymmetric) cryptography signatures. Public key cryptography uses two keys – public and private. The private key is only known to its owner and is used to scramble the data contained in a file. The received ‘scrambled’ data is checked against the original file using the public key of the person who signed it.
• Authentication
  Authentication is a technique of making sure that a message has come from an authorised sender. Authentication involves adding extra data in a form previously agreed between sender and recipient.
• Dial-back security
  Dial-back security operates by requiring the person wanting access to dial into the network and identify themselves first. The system then dials the person back on their authorised number before allowing access.

• Support structured decisions at operational and management control levels.
• Designed to report on existing operations.
• Have little analytical capability.
• Relatively inflexible.
• Have an internal focus

Roles that the new system may play in the company are:

• Planning future operations.
• Recording transactions.
• Performance measurement (comparing actual results against plans).
• To help senior management make decisions

Features of enterprise wide system

• Enterprise wide systems are designed to co ordinate all business functions,
  resources and information.
• It minimizes duplication of information.
• Under an enterprise wide system each business area is provided with a system
  that fulfils its needs . However each module shares a common database that is
  the basis of all the information within the organisation.

Testing should include:

• User acceptance testing to establish whether user acceptance criteria are met.
• Realistic tests re alistic data and environment.
• Contrived tests how the system copes with unusual and unexpected events.
• Volume tests ensure the system can cope with the expected number of
  transactions, and more.

Benefits of information systems based around a database include:

• Reduced data duplication/data redundancy. Having a centralised pool of data
  reduces the chance of data duplication and redundancy. For example, stock
  and customer information are held and maintained centrally.
• Provision of tailored reports. Databases should facilitate more flexible
  reporting. For example, procurement managers should be able to produce
  reports on slow moving products by different types of supplier.
• Ease of access to information for staff. Databases should ena ble staff to find
  data quickly (eg to answer customer queries).
• Reduced IT maintenance costs. As data is maintained centrally, maintenance
  (eg checking data accuracy, adding new types of data) should be an easier.
• Enhanced security.

The new system will:

• Change the way trainee accountants work.
• Compatible software allows workers to share ideas electronically. Change the way the company’s services are provided.
• As the Trainee Accountants can share ideas electronically, they no longer need to work together at the client’s premises.
                                                                                                                                                                                  (Any 2 points)

Virtual teams are interconnected groups of people who may not be present in the same office or organisation but who:

• Share information and tasks.
• Make joint decisions.
• Fulfil the collaborative function of a team.

A direct approach may be preferred because:

• To overcome a reluctance to ‘let the old system go.
• It is cheaper and more convenient than running two systems.
• The change may be implemented before any objection is encountered.

Data consists of raw, unprocessed facts and figures whereas information refers to the data that has been processed in a way that makes it meaningful for planning or decision making purposes.

• The first step involves gathering data from both internal and external sources.
• Data evaluation is where the data collected is examined and filtered so that irrelevant data is ignored or deleted.
• The next stage in the process is data analysis where the data is compared with a standard or yardstick as for example comparing actuals with budgets.
• The interpretation stage is where data is considered, interpreted and meaning added to it. This can be explanation as to why actual differs from expected.
• The stage in the process is where the processed information (processed data) is distributed to those who require it in the amount and manner they want it to enable them perform their jobs.

• Accuracy
  To be useful, information must be reliable. That is, only facts and figures which add up must be given with no typographical errors and assumptions clearly stated and not make them look like facts.
• Completeness
  Information should include everything relevant to the decision being considered. If relevant, comparative information should be included with excessive ones being avoided.
• Cost Effectiveness
  It should not cost more to obtain the information than the benefit to be derived from its use. Information collection and analysis must be efficient with it presentation being clear such that users do not waste time wondering what it means.
• Understandable
  Users of information should find it easy to read and understand it. Communication would be incomplete if the recipient of information does not understand it so as to be able to act in the manner required of him.
• Relevance
  Information which is not required for a particular decision must be omitted. All significant information which is relevant to a decision being made or action required should be included.
• Timeliness
  The information should be available when it is needed and in time for the required action to be effective. If information is not received at the time it is required, it ceases to be of importance to the user.                                                                     (Any 4)

• Establish a well-designed website
  Akosua Textiles could invest in a website to provide information to customers, enhance the brand, offer online booking for optical appointments and sell own-brand products. It would be essential that the site was integrated with back-office systems, to ensure the booking process went smoothly. The site should include e-commerce and also be a key marketing tool.
• Establish a Wide Area Network (WAN)
  By linking computers at shops together, a WAN would facilitate improved communication and collaboration between shops. The WAN would enable data and information to be shared quickly and effectively, and would also provide a platform for the implementation of organisation-wide systems.
• Implement a new integrated sales, stock and financial system
  There are currently a series of shops operating independent computer-based systems and some shops using manual systems. A common stock and point of sale system, integrated into the proposed new financial system, would save time analysing and searching for information in shops and enable quicker and more accurate production of financial information. Integration between systems is important to reduce the need for keying data, as this is expensive and likely to introduce data inconsistencies and errors.
• Introduce consistent, simplified operational procedures
  The new sales system referred to above should include an Electronic funds transfer at point of sale System (EFTPOS). This would enable staff to process sales more efficiently, improving customer service. It would also mean less time spent on accounting and administration tasks, as the calculation of sales figures and the updating of stock would be largely automated.
  All shops should use the same system, allowing procedures to be standardised – bringing an additional benefit of staff being able to work at more than one shop.
• Implement an Executive Information System (EIS)
  An EIS sitting ‘on-top’ of the new integrated sales, stock and financial system would enable the senior managers to produce tailored high-level information to support strategic decisions. The software should facilitate the monitoring of Key Performance Indicators (KPls) linked to Critical success factors.

• It will lead to better administration and coordination in the firm.
• It will enhance the public image of the organization.
• MIS will improve decision making in the firm.
• It will lead to closer relationship among employees.
• It will facilitate proper knowledge management of the firm.
• It will lead to improved inventory control.
• It will increase productivity of the firm.                                                                                                                            (Any 4)

Finance and accounting information systems assist in maintaining records relating to the flow of funds in the firm by producing financial statements. Examples of financial statements include cash flow forecasts, income statement.                           (4 marks)

Manufacturing and production information systems will assist in the collection and supply of data to operate, monitor and control the production systems including the purchase of raw and other materials, an example being material handling, material planning and inventory control systems.                                                                                                                             (4 marks)

Sales and marketing information systems support the sales and marketing function by enabling the effective and efficient movement of goods and services from producers to end users. An example is that sales support systems keep customer records.
                                                                                                                                                                                             (4 marks)

Human resource information systems assist with recruitment, placement, compensation and career development of employees of the organization as in the case of personnel records keeping, applicant tracking, training and pension updates.              (4 marks)

TPS are used for routine tasks in which data items or transactions must be processed so that operations can continue. TPS support most business functions in most types of organisation. Transaction processing systems are sometimes referred to as data processing systems. Examples are sales order information system, market research system, pricing system, payroll, employee benefits, career path systems, Curriculum/class control systems and benefactor information system.
Please Note: other systems under manufacturing, finance/accounting, human resource and educational institution could be mentioned by students.

Management Information Systems convert data from mainly internal sources into information (e.g. summary reports, exception reports). This information enables managers to make timely and effective decisions for planning, directing and controlling the activities for which they are responsible.
A management information system provide regular reports and access to the organisation’s current and historical performance.
MIS usually transform data and underlying transaction processing systems (TPS) into summarised files that are used as the basis for management reports.
MIS have the following characteristics:

• support structured decisions at operational and management control levels
• designed to report on existing operations
• have a little analytical capability
• relatively inflexible
• have an internal focus

An EIS pools data from internal and external sources and makes information available to senior managers in an easy-to-use form. EIS helps senior managers make strategic, unstructured decisions.
An executive information system provides senior managers with easy access to key internal and external information. The system summarises and tracks strategically critical information, possibly drawn from internal MIS and DSS, but also including data from external sources e.g. competitors, legislation and external databases.

DSS combine data and analytical models or data analysis tools to support semi-structured and unstructured decision making. DSS are used by management to assist in making decisions on issues which are subject to high levels of uncertainty. They are intended to provide a wide range of alternative information gathering and analytical tools with a major emphasis on flexibility and user-friendliness.
DSS have more analytical power than other systems, enabling them to analyse and condense large volumes of data into a form that aids managers’ decision making. The objective is to allow the manager to consider a number of alternatives and evaluate them under a variety of potential conditions.

OAS are computer systems designed to increase the productivity of data and information workers. They support the major activities performed in a typical office such as document management, facilitating communication and managing data. Examples include:
-word processing, desktop publishing, presentation software
-digital filing systems
-email, voice mail, videoconferencing (or teleconferencing)
-groupware (calendars, address books and journals), intranets, extranets, schedulers
-spreadsheets, desktop databases

Security risks

• Hackers and eavesdroppers. They try to gain unauthorized access to computer systems. They may attempt to damage a system or steal information. Data that is transmitted across telecommunications links is exposed to the risk of being intercepted or examined during transmission (eavesdropping).
• Viruses may destroy information or data.
• Hoaxes: These are virus that may be encountered by recipients and which can waste precious time by resending information to others.
• Denial of service attack: This involves an organized attack or the sending of excessive volumes of information deliberately to a server to slow it down or hinder its functions.
• Natural disasters such as fires and floods may damage the place where the system is stored.
• Hardware and software failure systems may malfunction for a number of reasons.
• Human error: Operators may accidentally damage or delete information held on a system.
• Operational injury such as repetitive strain injury (RSI) is a risk faced by computer operators.                                      (Any 3)

Risks can be minimized by the following:

• Antivirus may be used to prevent, remove and detect viruses.
• Firewall can be used to check the in-flow of certain files that may harm a system.
• Encryption: To conceal information from unauthorized users.
• Electronic signatures: This involves the use of keys to unscramble data that has been protected to reach rightful recipient who will have the unscrambling key.
• Authentication: This is a procedure that makes sure a message has come from an authorized sender.
• Dial-back security: This operates by requiring persons wanting access to dial into a network and identify themselves first.
                                                                                                                                                                                             (Any 2)

• Accuracy: Figures in a report should add up, the degree of rounding should be appropriate, there should be no typographical errors, items should be allocated to the correct category and assumptions should be stated for uncertain information. Information must be reliable.
• Complete: Information should include everything relevant to the decision being considered. If relevant, comparative information should be included. Information should be consistent, for example it should be collected on the same basis each time, to allow for meaningful comparison. Excessive information should be avoided.
• Cost-effective: It should not cost more to obtain the information than the benefit derived from its use. Information collection and analysis should be efficient. Presentation should be clear, such that users do not waste time working out what the information means.
• Understandable: The needs of the user are paramount. The information must be easy to read and well presented.
• Relevant: Information that is not needed for a decision should be omitted. All significant information that is relevant to the decision being considered should be included.
• Accessible: The choice of medium to provide the information should be appropriate (face-to-face, email, letter, written report) and consider the needs of the user.
• Timely: The information should be available when it is needed and in time for required action to be effective.
• Easy to use: As well as being understandable (clear and well presented) and accessible (correct choice of medium) the information should be presented in a manner that the user can easily use or pass on as required.
                                                                                                                                                                                              (Any 4)