Page 204 - Accounting Best Practices
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                                10–7  Extend Use of Existing Computer Database
                                access to the computer system. This is not an item that can be completed in a hap-
                                hazard manner, for it is too complicated to complete without using a rigid, step-
                                by-step approach, which is as follows:
                                 1. Determine who uses information. Before opening up computer access to
                                   employees, it is necessary to determine who needs the access. For example,
                                   it makes no sense to provide computer terminals to everyone in a company,
                                   only to discover that half of them do not have the slightest need for informa-
                                   tion. Accordingly, one should interview all employees to see what they need
                                   and determine where in the computer system that information can be found.
                                 2. Calculate changes in access volumes. If the new system will result in a mas-
                                   sive increase in user access to the system, this should be calculated well in
                                   advance, so that the central computer system can be upgraded to handle the
                                   extra workload. Additional software licenses may also have to be purchased
                                   to cover the extra users.
                                 3. Construct new interface screens. Some of the data that is needed, as dis-
                                   covered in the first step, may not reside in one place in the computer sys-
                                   tem and may require the construction of new screens in the computer that
                                   bring all of the necessary data together for easier use. This can be a labori-
                                   ous step with a large programming budget. It is also next to impossible to
                                   complete if a company uses a packaged software system that is regularly
                                   updated by the supplier, since each update will probably wipe out any cus-
                                   tom programming.
                                 4. Determine type of access. Once all of the data has been clustered into the
                                   appropriate groups for employee use, it is very important to determine who
                                   gets to change the information. If some employees will not be allowed to,
                                   they must be given read-only access rights in the computer system; these
                                   rights may vary by screen, and should be set up well in advance, so that this
                                   task does not interfere with later implementation steps.
                                 5. Add terminals. There may be a need for extra terminals so that all employees
                                   have easy access to the system. This may require stringing additional cable
                                   or the addition of leased phone lines from other locations for off-site access.
                                   It is also important to ensure that there are enough printers provided to meet
                                   the needs of the additional users.
                                 6. Train employees. The last step before going live with the new system is to
                                   train employees in how to use the computer system. This training should
                                   be custom-tailored to the exact needs of each group that will be accessing
                                   different information in the system, and the employees should train on the
                                   terminals, so that they know exactly what to do. They should also be given
                                   one-page summaries that show them how to access the information they
                                   need.
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