In november 2003 all the chief secretaries and

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Unformatted text preview: (a) required by regulations, (b) there is a possibility of legal action involving the inventories, or (c) contract terms or modifications require longer retention. 104. Does the system provide the following types of management information? (a) Cost per rupee of sales/issual? (b) Operations cost? IT Audit Manual Volume III 70 IT Audit Manual Audit Programme 4 :Checklist / Guidelines for auditor’s involvement in IT Systems under development Introduction 1. In November 2003, all the Chief Secretaries and Expenditure Secretary in the Central Government were requested to involve audit in various phases of system development. Consequent to that, several State Governments have requested the local Accountant General to be involved in the development of specific systems. These guidelines are issued in order to assist field offices to effectively and constructively audit the process of system development in the auditee units. 2. The guidelines and programmes are comprehensive and relate to all the phases of the system development life cycle and are more useful when applied in context of development of large systems of capital intensive nature. In case of all systems, all of these may not be applicable. The field offices and particularly the officer who is associated with the audit of the system development process should decide which ones would be applicable. 3. System development has become critical to government departments and organizations hoping to improve governance and the delivery of services to its citizens and clients by investing in large software applications. Yet, often expensive applications development projects fail to deliver on the promises. Government departments and organizations can reduce the risk of such failures by adopting a structured approach such as System Development Life Cycle (SDLC) Methodology to guide themselves and the developers. 4. Definition of System Development Life Cycle (SDLC) Methodology System Development Life Cycle Methodology (SDLC) is defined as, “a structured approach that divides an information systems development...
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This note was uploaded on 10/27/2013 for the course LAW 10-100 taught by Professor Parsons during the One '10 term at Bond College.

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