Outline the six controllable activities that relate to new systems development
Systems Authorization Activities: All systems should be properly authorized to ensure their economic justification and feasibility. This requires a formal environment in which users submit requests to systems professionals in written form.
User Specification Activities: Users need to be actively involved in the systems development process. Users should create a detailed written description of their needs. It should describe the user's view of the problem, not that of the systems professionals.
Technical Design Activities: The technical design activities translate user specifications into a set of detailed technical specifications for a system that meets the user's needs. The scope of these activities includes systems analysis, feasibility analysis, and detailed systems design.
Internal Audit Participation: To meet the governance-related expectations of management under SOX, an organization's internal audit department needs to be independent, objective, and technically qualified. As such, the internal auditor can play an important role in the control of systems development activities.
Program Testing: All program modules must be thoroughly tested before they are implemented. This involves creating hypothetical master files and transactions files that are processed by the modules being tested. The results of the tests are then compared against predetermined results to identify programming and logic errors.
User Test and Acceptance Procedures: Prior to system implementation, the individual modules of the system need to be formally and rigorously tested as a whole. The test team should comprise of user personnel, systems professionals, and internal auditors. The details of the tests performed and their results need to be formally documented and analyzed. Once the test team is satisfied that the system meets its stated requirements, the system can be transferred to the user.
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