The Institute of Chartered Accountants of Pakistan

                                   


INFORMATION TECHNOLOGY

General:

Overall the candidates performed well although the result could have been better as the paper contained easy and simple questions. It seemed that candidates were not able to comprehend many of the questions. Moreover, many candidates did not write according to the marks allocated to the questions. Unnecessary details were given which were not required at all.

 

Question-wise comments are as follows;

     

Q.1

(a)

In this part candidates were required only to list down the main stages involved in installation and implementation of the new computer system. However, a few candidates unnecessarily mentioned the details of each stage which was not required at all. A number of candidates misunderstood the question and wrote stages and processes which are carried out before installation of the computer system.

 

 

 

 

(b)

In this part candidates were required to describe various system changeover approaches. Most of the candidates performed well and gained a good number of marks. However, some candidates did not describe the approaches in detail and only gave the definition of the approaches and lost some easy marks. Some candidates confused themselves between pilot & phased changeover and mixed-up the two approaches. They were however, able to explain direct & parallel changeover approaches appropriately.

 

 

 

Q.2

This was a straight forward question requiring the candidates  to list and explain steps involved in Structured System Analysis and Design (SSAD). However, candidates were unable to comprehend the question and a number of candidates mixed up the SSAD with System Development Life Cycle (SDLC) approach. Even those who seemed to possess fair knowledge could not give balanced answer for all stages. Few candidates also mixed up different stages of SSAD e.g., Logical design was explained in detail in ‘Analysis’ stage instead of ‘Design’ stage.

 

 

Q.3

(a)

In this part candidates defined the ‘Spreadsheet’ software as ‘It consists of rows and columns used for presenting business data’ but most of them were unable to relate it with decision making support. Also, while defining spreadsheet a number of candidates focused on MS Excel, whereas the question required general definition.

 

 

 

 

(b)

This was a high scoring question in which majority of the candidates listed the possible uses of spreadsheets correctly, i.e., preparation of balance sheet, forecasting, inventory records etc.

 

 

 

 

(c)

Candidates did well on ‘Macros’ but almost none of them could fully and correctly explain  ‘Protect Sheet’. Most of the candidates linked the protect sheet only with password. Some of them mixed it up with password protected file.

 

 

 

Q.4

This was another question that seemed easy but unfortunately candidates were unable to get marks. The performance was average.

 

 

(a)

This part required any three techniques for developing logic of a programme. Candidates should note that logic of a programme could be developed by using techniques such as flowcharts, decision tables and decision trees etc. Unfortunately instead of describing such techniques some of the candidates described the entire System Development Life Cycle Approach (SDLC), technical/operational/social/economic aspect etc., as the required techniques and lost their time and marks.

 

 

 

 

(b)

In this part candidates were asked to compare the two techniques and narrate their advantages and disadvantages. Since this was connected to part (a), therefore, candidates who did poor in part (a) also did not perform well in part (b).  A number of candidates who attempted part (b) did not narrate correct advantages and disadvantages. Some candidates gave only the definition of the techniques instead of the advantages and disadvantages and some repeated the same points in different words.

 

 

 

Q.5

This question was made easy by giving all the background information in detail, but still a number of candidates could not take advantage of gaining maximum marks as they gave examples which were totally unrelated to the scenario. Some candidates mixed the concept of radio buttons and check boxes. Candidates should note that radio buttons are used to select only one option from a given number of choices whereas check boxes may be used  to select one or more than one option from given number of choices.

 

 

 

Q.6

(a)

In this part candidates were asked to give the classification of controls, which was attempted well by most of the candidates. However, a few candidates were unable to produce proper description of respective controls. They were also not able to conceptualize the same with examples, rather they discussed general/input/output/process controls.

 

 

 

 

(b)

In this part, majority of the candidates got maximum marks by properly describing the meaning of password and the best practices. However, a few candidates went into explaining the benefits and needs of password as against mentioning its meaning and best practices. Some candidates considered the usage of password at each and every file as best practice, which is not the case. ‘Best Practices of Passwords’ minimize the probability of compromising a password and ensures its confidentiality. It includes precautions such as the selected password should not be a word in the dictionary, it should not be related to user’s personal life so that it would be difficult to guess, it should be a mix of alphabets, numbers, symbols, special characters, uppercase and lowercase characters and it should be changed regularly with suitable time intervals etc.

 

 

 

Q,7

(a)

In this question candidates performed very badly because they could not understand the requirement of the question. The candidates could not explain the concepts of computer audit, rather they tried to explain procedures involved in the audit, which was not the requirement. Candidates should note that while auditing in a computerized environment, the main objective remains the same i.e., collecting evidence to verify the information to be audited. Evaluation of internal controls and assessment of risks remains important components of the computer audit.

 

 

 

 

(b)

In this part candidates were asked to discuss ‘round the computer audit’ and ‘through the computer audit’. Majority of the candidates were not able to go beyond the definition of ‘Round and Through’. A large number of candidates were unable to explain that under which scenario what method of audit is suitable. For example, round the computer audit is suitable when the system is simple and/or more reliance is placed on user than computer controls, whereas through the computer audit is suitable when the processing logic embedded within the application system is complex, significant parts of internal control system are embodied in the computer system etc.

 

 

 

Q.8

This was a well attempted question and almost all candidates were able to define the concept of response time. However, a few candidates did not explain the categories of response time i.e., immediate response, conventional response time for terminal users, response time when starting or closing a procedure and response time at the computer’s convenience.

 

 

 

Q.9

(a)

In this part candidates were asked to define the terms multi-tasking, multi-programming and multi-processing, which almost all the candidates answered correctly.

 

 

 

 

(b)

This part was not correctly answered by most of the candidates. Candidates answers did not refer to multitasking and multiprocessing. They wrote about general functions of an operating system, instead of writing specific functions for example that an operating system should ensure that programs do not overlap each other and it should manage priority ratings for each process etc.

 

 

 

 

(c)

In this part candidates were asked to define graphical, accounting and integrated software. It was attempted well by majority of the candidates, however, in case of integrated software, a number of candidates were unable to recall the concept of using common files.