InformationSystem - It is related to accounting information systems. 
Extreme Sports Sdn Bhd manufactures sporting goods. You have been asked to evaluate the proposed redesign of Extreme's purchasing system. The new system will use a materials inventory master file, an open purchase order master file, and a supplier history file, all organized in a relational database system. System inputs will include materials inventory receipts and issue transactions, which will be keyed in as they occur from online terminals located in the appropriate departments. System outputs will include batches of purchase orders and periodic reports of overdue deliveries, supplier performance, and cash flow commitments. Programs that are separate from the main update program will generate these reports. Managers can also obtain this information by creating online queries. The main update program will begin by reading a transaction record and determining if it is a receipt or issue transaction. Then it will update the appropriate inventory master record. As each issue transaction is processed, the program will also check the quantity on hand in the master inventory record. If it falls below the reorder point, a reorder record will be written to a temporary file on a separate disk. This file will be processed at the end of each day to prepare purchase orders. For each inventory receipt transaction, the program will update not only the quantity on hand in the inventory master record but also the corresponding open purchase order and supplier history records. The purchase order preparation program will process the temporary reorder file by first sequencing it by supplier code number. All reorder records for the same supplier will be consolidated into one purchase order. When all reorder records for a supplier have been processed, EDI generate and transmit a purchase order. The order will also be added to the open purchase order file. At the end of each day, the open purchase order file will be processed to identify any purchase orders for which delivery is past due, and an overdue deliveries report will be generated. At the end of each month, the supplier history and open purchase order files will be processed to generate supplier performance and cash flow commitments reports. Sarankan bagaimana teknologi maklumat dapat digunakan untuk memperbaiki kecekapan sistem yang dicadangkan. Suggest potential ways that it could be used to further improve the efficiency of the proposed system. (5 markah/marks) Kenalpasti data yang akan menjadi input ke atas setiap rekod urusniaga. Sarankan kawalan aplikasi yang sesuai untuk memastikan ketepatan dan kebolehpercayaan input. Identify the data that will be input on each transaction record. Suggest appropriate application controls to ensure accurate and reliable input (15 markah/marks) Kenalpasti ancaman yang mungkin terdapat di dalam sistem yang dicadangkan itu dan sarankan prosedur-prosedur kawalan dalaman untuk mengurangkan ancaman tersebut. Identify potential threats relating to the proposed system and suggest appropriate internal control procedures for mitigating them. (15 markah/marks)
