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Unformatted text preview: (a) required by regulations,
(b) there is a possibility of legal action involving the
(c) contract terms or modifications require longer retention.
104. Does the system provide the following types of
(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
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.
- One '10