Final answer:
The true statements are that modular approach to systems implementation can be done one subsystem or organizational unit at a time, outsourcing describes assigning internal functions to an outside vendor, systems design involves choosing software and hardware specifications, and e-procurement automates significant parts of procurement with IT.
Step-by-step explanation:
Regarding systems implementation, the statement that a modular approach can mean the new system is implemented one subsystem at a time or introduced into one organizational unit at a time is true. This allows for a more manageable and less risky transition to the new system. In contrast, statement 'd', which suggests the parallel approach to systems implementation is the riskiest, is incorrect. The parallel approach is actually considered less risky because the old and new systems run simultaneously for a period, providing a safety net. Statement 'b' is true; outsourcing refers to an organization's decision to have external vendors perform functions that could be internal, which can include accounting, legal, or IT services. Statement 'a', concerning the disbursement voucher, is also true; it is designed for formal payment approval and includes necessary account information. Lastly, statement 'c' rightly mentions that systems design involves determining software specifications and hardware resources for an information system, which is a crucial part of the systems development life cycle. Statement 'e' is correctly defining e-procurement as the use of information technology to automate significant portions of the procurement process.