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ACTG378 Group Project

First, a plug for the project in the form of a comment from a former student: I write from the working world to inform you that I am using the skills I learned in 378 and all that hard work you made us complete (the project) is exactly what I needed to prepare for my current employment. The hours spent leaning about and how to critically analyze processes, flow charts and narratives, while examining and questioning those processes internal controls and key controls is exactly what I am working on at the beginning of every audit engagement I take on. All that work that you made us do (that was horrible at the time) is really helping me get ahead out in the "real" world working life.
- Peter Klof, graduated and employed

Deliverables
Points	Assignment	Format
Required	List Group Members	Email
Required	Plan Group Work	Hard Copy
50	PRJ1 - Create Narrative Description	Hard Copy
Required	Diagram Activities (Individual)	Hard Copy (One submission per group member)
65	PRJ2 - Diagram Activities	Hard Copy
50	PRJ3 - Design Data Structures	Hard Copy
50	PRJ4 - Design Reports	Hard Copy
35	PRJ5 - Design Forms	Hard Copy
Required	Evaluate Group Members	Hard Copy (One confidential submission per group member)
150	Complete Project	Hard Copy and Electronic Version (Word Doc or PDF) Packaging is very important for your project grade. Please review these pointers in addition to the requirements listed in the project description.
Total: 400	(30% of course grade)           ** Late Deliverables

* Individual UML diagram is graded pass/fail for effort. Failing to turn it in will reduce your final course grade by 2%.

Deliverables PRJ1-PRJ5 will be reviewed and assigned an original score. You can improve them for the final submission. The final score for these items will be calculated as 1/3 (original score) + 2/3 (improved score).

This assignment is intended to practically explore course material, provide a meaningful and challenging IS-related group experience, and reinforce professional communication skills. Because students have generally been enthusiastic in project participation in previous terms, most groups have worked hard and done well on the assignment. Grading is intended to follow the following general guidelines:

• 95%+ = Exceptional work including all assigned elements and demonstrating mastery of related material.
• 90% = Good work including all assigned elements and demonstrating a mastery understanding of related material.
• 80% = Good work including almost all assigned elements and demonstrating a good understanding of related material.

Group members list

Students should form into groups of 4-5 students. Please begin team building right away. I encourage you to choose classmates with a variety of backgrounds, skills, and experiences. However, regular (weekly and sometimes more) meetings will be important so you might ask about schedule preferences.
Send in an email listing:
  - Your team members (last name, first name)
  - Team member email addresses
Email this to the instructor and cc group members.

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Initial Work Plan

The group work required in this class is extensive. It is everyone's responsibility to ensure that group work is well done and turned in on time.

• Prepare a document listing each assignment, its due date, a short description, and an estimate (wild guess :)) of how many hours the assignment might take.
• For example: Individual UML diagram, due April 27th: Create an individual overview flowchart based on our company narrative from PRJ1. We estimate this will take two hours per team member: about 10 person hours.
• Include the following certification and have each team member sign the document:
  I have read our initial work plan and noted the due dates.

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Business Documents

A few things to keep in mind:

• A business document as a whole, and each part separately, should be structured to help the reader gain the most in the least amount of time.
• Headings and paragraph topic sentences should accurately guide the reader.
• Tables and figures
• should be presented in the body of the text not in an appendix,
• should be referenced in the text, and
• should have a descriptive caption as well as a name. Many readers only look at the pictures and captions. Make sure they get the main ideas.
• Include a title page. Every business project write up should tell who created it and who the work was done for.
• HAVE SOMEONE ELSE PROOFREAD IT!
• Poor organization, typos, bad grammar, and unclear writing characterize unprofessional work. Unprofessional work cannot receive better than a C.
• FOLLOW THE DIRECTIONS. Business organizations like innovation but they do not tolerate work that does not cooperate with organizational protocol. I STRONGLY ENCOURAGE EACH TEAM MEMBER TO REVIEW THE GRADING CRITERIA FOR EACH SUBMISSION AND THEN REVIEW YOUR SUBMISSION BEFORE IT IS TURNED IN. WHAT GRADE WOULD YOU GIVE IT?

Specific Format requirements for this project:

• Use headings and separate your text in logical blocks and segments.
• Number pages (Title page has no number; First page with content (not the table of contents) has page number 1).
• Integrate figures and tables into the text; do not add them as an appendix in the back of the report.
• Caption figures and tables (use Microsoft Word support for this).
• Spell check (both automatically and manually!).
• Grammar check!
• Peer review!!
• Use the page numbering and table of contents functions of Microsoft Office. Remember, both printed and electronic copies are required.

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PRJ1 - Create Narrative Description

Describe an acquisition or revenue process for a fictitious organization. Think up a process that is supported by a moderately complex information system. You will adjust it to be more or less complex over time.

• Briefly describe the organization. Provide background information on the organization's mission and indicate the size of the company. About a half a page is usually enough.
• Write a narrative description of the selected process (1-3 pages). Describe the activities involved in the process. Who does them? What do they do? When do the activities begin? What are the inputs and results of each step? How are the activities related? Include information about all the components of an information system.
• As described in class, identify the events in the process and summarize them in an event table:

Event	Internal Agent	Starts When	Activities in the Event
First event name (starts with a verb!)	Who does it?	The whistle blows	Catch, dribble, & shoot
...	...	...	...

• As described in class, identify the documents generated during the process and summarize them in a table:

Document	Created During Event	Purpose
Document name	Match to an event in the previous table	How is it used? What is its value?
...	...	...

PRJ1 asks you to create a business scenario and describe a business process. Of course no description will be complete. You will have to use some judgment to decide how much detail is needed. That's part of the fun of documenting systems.

Grading Criteria (out of 50 pts):

· Writing: organization, topic sentences, headings, grammar, precise, concise, spelling (20)

• Does the organization description describe the scope and purpose of the process? (5)
• Does the process make sense? Are there important gaps? (5)
• Does the description refer to all the components of an information system (hardware, software, data, procedures, and people)? (5) The hardware and software components will not need to be very detailed for the initial submission but should be expanded in the final version of the project at the end of the term.
• Does the process description contain enough material to relate to several important AIS concepts? For example, are there some risks involved? (5)
• Do the tables reflect good analysis? Do the events in the chart match the description?  (10) Consistency, event differentiation, naming, formatting

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Individual Flow Chart

Each student is to prepare an individual overview flow chart before you meet as a group.
You do not need to use Visio, although it is suggested because you will likely find it useful to use such a tool in your business career. Individual student diagrams are graded only as pass/fail, with any reasonable attempt receiving a pass. Failing will result in a 2% reduction in the student’s final course grade.

PRJ2 – Diagram Activities

Create an overview diagram and at least two detailed flow charts for the business processes using the format discussed in class. For your initial submission, please include a current copy of your PRJ1 event chart.

Create a use-case diagram for the computerized portions of your process. Include at least 2 file maintenance events for master (entity) files.
At this point you should begin preparing your draft revisions (even though you don’t turn them in until the final submission at the end of the term). As you do each new part of the project, you will need to go back and expand or change the previous documents. In your "draft revisions" document, write a short note as each change is made. For example, common changes needed to PRJ1 include: “Changed a few event names to start with verbs”, “Added captions to diagrams”, “Added a process overview to the narrative”, “Added more scope information to PRJ1’s introduction (number of transactions)”, “Changed from passive to active voice in about a dozen places (we checked for the use of the verb ‘to be’)”, “Better identified triggering events (When do they start, not when did the last event end)”,  “Improved the organization of the narrative (better integration of the steps in the process into a coherent line of description)”, or “Included indications of risk or value in the narrative (mentioned the risk of false orders on the web and employee fraud in purchasing)”.
Grading Criteria (out of 65 pts):

• Flow Charts:
• Overview Diagram (10) - 5 for correct usage of symbols, 5 for presentation (orderly and neat)
• Detailed Diagrams (10) - Same criteria
• Required symbols usage: Terminators, swimlanes, events, documents, computer-based data, decisions, references to other diagrams, sequence (control) flow indicators, and data flow indicators (5)
• Are all items in the event chart accounted for? (5)
• Does the decomposition make sense? (5)
• Class conventions respected: verb names for events, only appropriate events in the computer column (usually none), meaningful titles, properly labeled references to detail diagrams on the overview, and other guidelines from class (5)
• Appropriate depiction of sequence and information flow - from start to finish, sequence never passes through an information link, needed data access is depicted (5)
• Explanatory captions (5)
• Use-Case diagrams:
• The events from the diagram are accounted for (5)
• At least two master table (entity) file maintenance events are included (5)
• Diagram is correctly made and neat (5)

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PRJ3 – Design Data Structures

Design a set of relational tables to store the data needed to support your process.

• Create the tables in Microsoft Access.
• Insert at least 3 rows of data in each table.
• Use Access to generate a diagram of the internal-level schema of your design. Be sure all foreign key relationships are shown.

Grading Criteria (50 pts):

• Table design
• Scope (7) – sufficient designs usually include 8 to 12 tables and at least two junction tables
• Workable Design (10) - will the data design adequately support the functionality described in the project so far?
• Schema Diagram - The table names with key fields and foreign key links should be shown in a Data-Oriented Class Diagram. Other columns may be shown in the diagram. Graded for presentation (neatness, arrangement, titles, captions, etc.) (5)
• Data Dictionary (10) - List each table with column names and data types. Are the table and column names clear and helpful? Do the data names follow the conventions discussed in class? (Remember: descriptive names, camel casing, and no spaces in the middle of the name) Are the data types reasonable?  Hint: One way to do this is to have Access generate table listings.
• Access implementation of the tables
• Sample data (10) - at least three realistic rows of data have been entered into each table. The data does not need to be complete but try to put in informative examples. For example, if you show customer number 101 in the invoice table, it is good to have a customer 101 listed the customer table. But don't go overboard, not all references need to be defined. Only three rows per table are required.
• Keys (Relationships) (8) - appropriate primary and foreign keys are defined and documented.

Hint on steps to create data dictionary text: You will still have to do a fair amount of reformatting in Word after opening the “.rtf” file Access generates, but this is a start: Go to Database Documenter, Choose the tables, Choose simple options, Export “to Word”, Open the .rtf” file, paste the text into your Word file and reformat. You might select each table’s description data an click Insert, Table, Convert Text to Table.

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PRJ4 – Design Reports

Create and document 4 exemplary reports. Make up a "mock up" report in Excel or Word. Include enough sample data in your report to help the reader understand exactly what is in the report. The challenge is to invent meaningful reports, of the required type, that can be produced from your data design. Feel free to adjust PRJ3 as needed to support your reports in PRJ4 and screens in PRJ5.

• A single agent report gives information related to one single agent e.g., sales for a particular sales rep with selection by date
• A single event report documents a single event - usually a transaction like an invoice
• A grouped transaction report. Lists transactions with detail, subtotals, and grand totals.
• A report which includes an analysis component. Acceptable analysis components include (1) Beginning balances + transactions = ending balance, (2) computed categories of data such as aging or stratification not just grouping by a column in the table, and (3) computed columns designed to highlight possible errors. Other types of analysis may be acceptable but check with the instructor ahead of time.

Grading Criteria (out of 50 pts):

• Includes all 4 required report types. (10)
• Sample reports have enough exemplary data to demonstrate how the report works and each report includes data from more than one table. (10)
• Presentation and consistency. Neatness, meaningful captions, all columns accounted for in the data descriptions  (10)
• The source and meaning of each data element is clearly described. (10)
• Selection Criteria and Table Join Information. (10)
  Example of selection criteria: Select by date range based on transaction date (Inv:TransDate) and Customer (Cust:Id)
  Example of table join Information: Inv:CustId=Cust:Id

Specify data as shown here:

Data specifications for the My Report Title Report
Report Column or Heading Label	Meaning	Source Table:Column
Trans Date	The date transaction happened.	Inv:TransDate
Qty	Units sold	InvDet:Quantity
Price	Price	InvDet:Price
Ext.	Cost of items in this row	Qty * Price - or better still if the extension is stored: InvDet:Extension
Title of the Subtotal Section (Ref # 1 on the example report)	Each section applies to only one customer	Cust:Name
...	...	...

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PRJ5 – Design Forms

PRJ5 requires that you create a part of the documentation needed to develop a user interface for your system.

Design forms for two of the use cases (both must include data from at least two tables).

• Include at least one form that creates or updates a transaction.
• Include at least one form that can involve several rows from a table.
• Make sure both are meaningful (no OK/Cancel forms!)

For each:

• Create a form layout for each showing the labels, input boxes, buttons, check boxes, and other controls. Usually, this includes an image of the form with annotations labeling each control, e.g., show an "A" by the date and a "B" by the submit button.
• Create a use case description which specifically lists what a user does to use the form. This is usually a numbered list, e.g.,
  1. User selects customer id on a previous screen.
  2. User reviews and updates all input boxes and check boxes on the form.
  3. User clicks (B) - the Submit Button.
  4. Input is validated as described below.
  5. If the input is accepted, the row for this customer in the Cust table is updated.
• State who is allowed to use the form and if that authorization changes as the related transactions go through different stages of the process.
• Provide Selection Criteria and Table Join Information.
  Example of selection criteria: Select all items on a given invoice.
  Example of table join Information: Inv.InvNum = InvDet.InvNum, Invoice.CusId=CustomerCusId   (and more?)
• Document the data used and data stored as appropriate for each element.
• Document control functionality related to the operation of the form. These last two requirements can be completed using a table something like this:

MyProject ThisFormTitle data and controls
Screen Design Element Reference	Data Source (Table:Column)	Data Saved To (Table:Column)	Control Features
A.	Inv.InvNum	InvDet.InvNum	Invoice numbers are consecutive and generated by the system to help verify that all transactions have been accounted for.
B.	n/a	n/a	Command buttons manage the workflow of the application.
...	...	...	...

Grading Criteria (out of 35 pts):

• Form layouts with elements annotated (5)
• Data mappings (10)
• Control features (including authorization) (5)
• Selection criteria and join information (10)
• Use case descriptions (5)

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Final Draft Packaging

PRJ1 - PRJ5 include a narrative, flow charts, a data design, and form and report designs for a total of 250 points.

The final packaging requirements are extensive and contribute an additional 150 points to the score for a total of 400.

Both hard copy and electronic versions are required.

· Describe Controls (50 pts)

o Describe risks and controls that are associated with your process and related to the information system. I am looking for an extensive (at least 2 page) write up. Tell what could go wrong and how your company addresses the risks. These exercises will systematically apply the material on risks and controls. Appropriate sections in this deliverable include:

o A short introductory paragraph that provides an overview and highlights the main points.

o Risks - List and describe in narrative form the key risks and controls related to your system. Think about it, what are the biggest risks? Discuss likelihood and exposure.

o Categorizing the Controls - Create a table which categorizes at least 8 risks you mention in your risk narrative using the format below. Each Control Category and Control Type should appear at least once, each of the 5 COSO components should be represented, and at least two COBIT control objectives should be listed.

Risk	Control	Control Category	Control Type	COBIT objective and/or COSO component
Name the risk Align this with content from the previous sections	Name the control Refer to the control as included in the written narrative	Options: 1) IT related general controls 2) non-IT related application controls 3) application controls implemented in IT 4) general IT controls	Options: detective preventive compensating corrective	COBIT may apply to only a few items - at least two should be listed. Most all controls will relate to one of the COSO components - include at least one example for each COSO component.
...	...	...	...	...

o Your answer should include material covering several important control ideas:

• How could your company lose money due to fraud or error in your particular documented process? How are these specific risks addressed? For example restaurant employees may be tempted to give away food but inventory controls and numbered invoices can help.
• Which IT functions are critical to operation? What sorts of failures could knock those systems down and what plans or procedures would help get them back up in an appropriate time frame?
• How do issues such as strategic planning, change control management, authorization and authentication, business continuity planning, HR practices for IT people, and physical IT security play out in your organization?
• I know you aren't COBIT experts. Look over COBIT’s domains and processes and try to match them up with your process.

• Executive summary (15 pts)
  Executive summary means a one-page maximum description of the report. Pack in pertinent details where possible. The idea is that this one short section captures the essence of the project. A reader could read just this to learn the most important information and decide if the rest is worth reading. Here is an example:
  This report presents our design of the sales support process which is part of the revenue transaction cycle for Super D Cotton. Our narrative and diagrams break the process into 11 execution and monitoring events related to the delivery and hedging of cotton sales. Several control steps protect the company from inaccurate position information which could potentially cause significant losses. For example, the position report is monitored daily and a numeric sequence is used to avoid misplaced sales information. Sales and position data stores are needed to support the process. Our UML Class Diagram lists the tables and attributes. The matching of sales to tradable futures is a key feature of the data design. Each sale is assigned a growth attribute and the delivery months are kept first in the sale and later in the booking files to support matching to appropriate cotton contracts on the futures market. Our use case diagram and the supporting reports and form documentation emphasize the key user interactions with the system. Notably, sales and trade entry forms include look ups, defaults, and range input controls to increase the accuracy of data entry. Our change log notes eight changes made to previous documents, providing insight into the development process. It includes our addition of the commercial invoice to the system description. This modification of the original project scope was important in providing a complete picture of the control environment. We learned a lot about business process modeling and would want to improve on our delegation and record keeping skills if asked to go through such an exercise again.
  BE SURE AND REVIEW YOUR NARRATIVE. DOES IT PROVIDE APPROPRIATE BACKGROUND FOR THE RISKS AND CONTROL SECTION?

• Create a Table of Contents using MS Word’s TOC function. (5 pts) (Use “Heading” styles for your headings then go to references/table of contents) If it is not automatic in Word you get no points.

• Include a final revised version of all project parts. (Do not include the individual diagrams or your original work plan; include only one copy of your event table.)

• Revision Log: (15pts) As you do the various exercises, expand and/or update the previous deliverables. This is a way to help your team apply the concepts from class and to expose you to the system documentation process. A thoughtful and systematic draft revision log will enhance your learning as well as your grade. A good project will demonstrate many of the principles covered in the course. Don't get caught saying "Our scenario didn't involve any of that." Be positive, you chose your scenario and you can change it.

• Lessons Learned (15 pts) Write a 2-3 page summary of the lessons learned while doing this project. Be honest about things you could improve or could have done better. Even if only one of you learned something, you can put it in.

• Consistency between deliverables is an important grading criterion. (50 pts)
• Are the tables in your activity diagrams (PRJ2) consistent with the data design in PRJ3?
• Do the tables and data used in PRJ4 & 5 align with the data design in PRJ3?
• Are the forms in PRJ5 consistent with the use-case diagram from PRJ2?
• Does your narrative reasonably reflect the data design, reports, and screens you later document?

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Group Member Evaluations:

Being a good group member is important!  After completing PRJ3, each group member should submit 1 page listing their name and group name. Emailed submissions will not be accepted. Describe, in one sentence, the contribution of each group member (including yourself). Also, rank each member's contribution as:

• 1 - small or none
• 2 - less than expected
• 3 - acceptable contribution
• 4 - above average
• 5 - exceptional

Failing to complete a required group member evaluation will result in a deduction of 2% against your final course grade. These confidential surveys will only be considered in the unlikely event that a team has a serious problem. I reserve the right to assign lower individual grades to under-performing students.
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Late Deliverables

Occasionally projects run late. A small amount of lateness can be overlooked (one class session at most) if 1) You tell me in advance you are running behind (keep me in the loop), 2) you have a good explanation, and 3) if you only turn in one or two parts late. Otherwise, you will be penalized 10% per week. Individual diagram assignments will not be accepted late.

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This page is maintained by Byron Marshall. Send E-mail to (byron.marshall@bus.oregonstate.edu)