The Auditor’s Role in the System Development Process
RVACFES 59 – The Auditor’s Role in the Systems Development Process – 2 CPE – To purchase this lecture add it to your Cart and follow the on-screen instructions …
A generalized systems development life cycle methodology, viewed from the auditor’s perspective, should encompass the following phases: investigation, analysis and general design, detailed design and implementation, installation, and review. The rationale for audit involvement in systems development encompasses reasons of economy, continuity, complexity, cost effectiveness, and auditability. The auditor’s major contributions to the systems development life cycle (SDLC) stem from her minimizing the degree of risk to the organization and assuring that all aspects of the project are documented fully, in accordance with organizational policy. This lecture examines the SDLC process in depth, detailing the nature of the auditor’s involvement at every step including the controversial question of the maintenance of auditor independence even as the auditor functions as a critical player on the development team.
100 minutes of self study plus 10 minutes to answer 10 questions for a total of 110 minutes.
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