5 IT Security System Development Program Changes & Application Controls.docx

5 IT Security System Development Program Changes & Application Controls.docx

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5.1 SYSTEMS DEVELOPMENT CONTROLS CONTROLLING SYSTEM DEVELOPMENT CONTROLS Systems Development Activities Authorizing development of new systems Addressing and documenting user needs Technical design phases Participation of internal auditors Testing program modules before implementing Testing individual modules by a team of users, internal audit staff, and systems professionals System Development Controls New systems must be authorized. Feasibility studies were conducted. User needs were analyzed and addressed. Cost-benefit analysis was done. Proper documentation was completed. All program modules must be thoroughly tested before they are implemented. Checklist of problems was kept. System Development - Auditing objectives: ensure that... SDLC activities are applied consistently and in accordance with management’s policies the system as originally implemented was free from material errors and fraud the system was judged to be necessary and justified at various checkpoints throughout the SDLC system documentation is sufficiently accurate and complete to facilitate audit and maintenance activities CONTROLLING PROGRAM CHANGE ACTIVITIES Source program library (SPL) library of applications and software place where programs are developed and modified once compiled into machine language, no longer vulnerable Controlled SPL Environments SPL Management Systems (SPLMS) protect the SPL by controlling the following functions: storing programs on the SPL retrieving programs for maintenance purposes deleting obsolete programs from the library documenting program changes to provide an audit trail of the changes SPL Control Features Password control Separation of test libraries Audit trails Reports that enhance management control and the audit function Assigns program version numbers automatically Controlled access to maintenance commands Program Change - Auditing objectives: detect unauthorized program maintenance and determine that...
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