![Page 1: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/1.jpg)
GYAAN
ACADEMY
Information Systems Control and Audit – Lecture # 2
CA Vikram S. MathurBA (Eco) Hons, FCA, DISA (ICAI)
Cell: +91-9998090111Email: [email protected]
Website: http://www.vsmathur.co.in
![Page 2: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/2.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
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.
![Page 3: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/3.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
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
![Page 4: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/4.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
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.
![Page 5: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/5.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
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.
![Page 6: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/6.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
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.
![Page 7: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/7.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
SDLC Cycle
![Page 8: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/8.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Approaches to System Development
• Waterfall approach• Prototyping approach• Incremental approach• Spiral approach• Rapid Application Development (RAD)
approach• Agile Methodologies
8
![Page 9: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/9.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Waterfall Approach
![Page 10: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/10.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Prototyping Approach
![Page 11: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/11.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Incremental Approach
![Page 12: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/12.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Spiral Approach
![Page 13: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/13.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Rapid Action Development Approach
![Page 14: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/14.jpg)
GYAAN
ACADEMY ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111)
Agile Methodologies
![Page 15: Information systems control and audit ~ Lecture # 2](https://reader036.vdocuments.us/reader036/viewer/2022062522/587bb7501a28abb8258b587d/html5/thumbnails/15.jpg)
GYAAN
ACADEMY
Phases of SDLC
ISCA Lectures (Number 2) CA Vikram S. Mathur (+91-9998090111) ([email protected])
15