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Unformatted text preview: for system backup/recovery should be documented and related training
Procedures for data preparation, transcription, data control, and output distribution
should be documented and related training plans prepared.
There should be logs to identify and locate the component file records and
input/output documents involved in the processing of a given transaction or in the
accumulation of a given total.
SD.15 Ensure that the system will operate efficiently and effectively check whether:
A System Management Controls Specifications Report or similar document has been
prepared and released and verify that it addresses at least the following:
There should be a standard or set of standards to determine system efficiency.
There should be a mechanism to compare performance with standards and to
There should be procedures for managers to follow up on variances from
standards and for recording action taken.
Effectiveness standards for the system's objectives should be established.
There should be a mechanism to determine and report situations where systems
are no longer able to meet their original objectives.
Management should have formal procedures to review projects and their resulting
applications system regularly for economy. IV DETAILED DESIGN STAGE (DD)
Based on the functional specifications from the System design stage, detailed
procedures and computer specifications are produced. All controls, procedures,
work flows, input/output documents, processing logic, file/data base layouts, and
data elements will be finalized. Management and user approval of this design
stage is paramount. Therefore, the final product of this phase, the Detailed
Design Report, should contain, in addition to detailed program specifications, IT Audit Manual Volume III 80 IT Audit Manual
workflows, etc., a non-technical description of the entire system. This should
• a system description, objectives, inputs, outputs • a system flowchart illustrating the conceptual design Appropriate members of management should rev...
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