information systems control and audit ~ lecture # 2

ACADEMY

Information Systems Control and Audit – Lecture # 2

CA Vikram S. MathurBA (Eco) Hons, FCA, DISA (ICAI)

Cell: +91-9998090111Email: ahmedabadfca@live.in

Website: http://www.vsmathur.co.in

ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)

(ahmedabadfca@live.in)2

System Development Lifecycle Methodology

• Systems development refers to process of examining a business situation with the intent of improving it through better procedures and methods.

• Two major components:– System Analysis: process of gathering and interpreting

facts, diagnosing problems – recommend improvements to the system.

– System Design: process of planning a new business system to replace or complement an existing system.

Achieving System Development Objectives

• Many reasons why organizations fail to achieve their system development objectives:Lack of senior management supportShifting user needsDevelopment of strategic systemsNew technologiesLack of standard project management and system

development methodologiesOverworked or under-trained development staff.Resistance to change.Lack of user participation Inadequate testing and user training

Systems Development Team• Consists of several people who are key

Information Service Users – top level steering committee.

• Ensure that ongoing system development consistently aimed at satisfying information requirements of managers and users.

• System designers play a lead role during design, development & implementation stages.

• End users are ultimately responsible, where they are involved in development.

Accountant’s Role in Development

• Most accountants – uniquely qualified – combine knowledge of IT, business accounting and internal control as well as behavior and communications – ensure new systems meets needs of user and possess adequate internal control.

• Knowledge of accounting and auditing, for e.g. to perform cost benefit analysis of systems.

Systems Development Methodology

• Formalized, standardized, documented set of activities used to manage a system development project.

• Characterized by:Division into identifiable processes, each having start and

end point.Deliverables (reports) produced periodically.Testing thoroughly before release to meet users needs.Training plan development.Formal program change controls to preclude unauthorized

changes.Post-implementation review has to be performed.

SDLC Cycle

Approaches to System Development

• Waterfall approach• Prototyping approach• Incremental approach• Spiral approach• Rapid Application Development (RAD)

approach• Agile Methodologies

Waterfall Approach

Prototyping Approach

Incremental Approach

Spiral Approach

Rapid Action Development Approach

Agile Methodologies

ACADEMY

Phases of SDLC

ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111) (ahmedabadfca@live.in)

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