Problems that might not have been anticipated earlier

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Unformatted text preview: project into distinct stages which follow sequentially and contain key decision points and sign-offs. This permits an ordered evaluation of the problem to be solved, an ordered design and development process, and an ordered implementation of the solution. A final stage allows for management feedback and control through a post-installation evaluation”. 5. In practice, however, the process of development of any system tends to take an unstructured path. Problems that might not have been anticipated earlier may compell the system development team to retrace some of the route already trodden. Other methodologies like Rapid Application Development, Joint Application Design Methodology, Soft Systems Methodology etc.often are combined with the structured system development process. 6. Audit must take great care in associating itself only with such systems where a development methodology is distinctly discernible. If the methodolody adopted is purely ad hoc without any clear structure and adequate documentation, it would be extremely risky to offer any comments on such systems. 7. When Audit is involved in the System Development Phase of Information Technology systems it should not take up the role of a consultant or that of an internal auditor but should remain a keen observer whose findings are reported from time to IT Audit Manual Volume III 71 IT Audit Manual time to the appropraite level of management for further action. Moreover it should be made clear to the auditee that audit involvement is not to be construed as an ‘audit certificate’ and the system performance and functioning will be open to audit in future as well. Audit of Systems under Development 8. The audit of Systems Under Development has three main thrusts: first, to provide an opinion on the efficiency, effectiveness, and economy of project management (Project Controls); second, to assess the extent to which the system being developed provides for adequate audit trails and controls to ensure the integrity of data processed and stored (Data...
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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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