Information Systems Control and Audit - Chapter 4 - Systems Development Management Control- Ron Weber
- 2. Introduction • Systems development is the procedure of defining, designing, testing, and implementing a new software application or program. • It comprises of the internal development of customized systems, the establishment of database systems, or the attainment of third party developed software. • In this system, written standards and techniques must monitor all information systems processing functions. • The management of company must describe and execute standards and embrace suitable system development life cycle practice that manage the process of developing, acquiring, implementing, and maintaining computerized information systems and associated technology.
- 3. System Development Management • Systems development management has responsibility for those functions concerned with analyzing, designing, building, implementing, and maintaining information systems. • This chapter describes how we can undertake an audit of the systems development management subsystem.
- 4. System Development Controls • A controlled systems development process is required to mitigate the risks of incomplete, inaccurate, unauthorized, untimely or inefficient systems development. • This process should be documented in a standard corporate systems development methodology that emphasizes documentation, justification, approval, review, monitoring, user involvement and testing.
- 5. Approaches to Auditing Systems Development • Concurrent audit: Auditors are members of the systems development team. They assist the team in improving the quality of systems development for the specific system they are building and implementing. • Post-implementation audit: Auditors seek to help an organization learn from its experiences in the development of a specific application system. In addition, they might be evaluating whether the system needs to be scrapped, continued, or modified in some way.
- 6. • General audit: Auditors evaluate systems development controls overall. They seek to determine whether they can reduce the extent of substantive testing needed to form an audit opinion about managements assertions relating to the financial statements or systems effectiveness and efficiency. • An external auditor is more likely to undertake general audits rather than concurrent or post-implementation audits of the systems development process.
- 7. Normative Models of the Systems Development Process • Systems Development Life-Cycle Approach • Sociotechnical Design Approach. • Political Approach • Soft-Systems Approach. • Prototyping Approach. • Contingency Approach.
- 8. • Full Version of this PPT can be downloaded at www.lifein01.com . • The synopsis of the page is also available in the website. • Click Here and scroll to the bottom of the page for the link.