The full version of the ppt is available in www.lifein01.com Systems development is the procedure of defining, designing, testing, and implementing a new software application or program. It comprises of the internal development of customized systems, the establishment of database systems or the attainment of the third-party developed software.

1. Systems Development
Management Control

2. Introduction
• Systems development is the procedure of defining, designing,
testing, and implementing a new software application or program.
• It comprises of the internal development of customized
systems, the establishment of database systems, or the
attainment of third party developed software.
• In this system, written standards and techniques must monitor
all information systems processing functions.
• The management of company must describe and execute
standards and embrace suitable system development life cycle
practice that manage the process of developing, acquiring,
implementing, and maintaining computerized information systems
and associated technology.

3. System Development Management
• Systems development management has responsibility
for those functions concerned with analyzing,
designing, building, implementing, and maintaining
information systems.
• This chapter describes how we can undertake an audit
of the systems development management subsystem.

4. System Development Controls
• A controlled systems development process is required
to mitigate the risks of incomplete, inaccurate,
unauthorized, untimely or inefficient systems
development.
• This process should be documented in a standard
corporate systems development methodology that
emphasizes documentation, justification, approval,
review, monitoring, user involvement and testing.

5. Approaches to Auditing Systems
Development
• Concurrent audit: Auditors are members of the systems
development team. They assist the team in improving the
quality of systems development for the specific system
they are building and implementing.
• Post-implementation audit: Auditors seek to help an
organization learn from its experiences in the development
of a specific application system. In addition, they might be
evaluating whether the system needs to be scrapped,
continued, or modified in some way.

6. • General audit: Auditors evaluate systems development
controls overall. They seek to determine whether they can
reduce the extent of substantive testing needed to form
an audit opinion about managements assertions relating to
the financial statements or systems effectiveness and
efficiency.
• An external auditor is more likely to undertake general
audits rather than concurrent or post-implementation
audits of the systems development process.

7. Normative Models of the Systems
Development Process
• Systems Development Life-Cycle Approach
• Sociotechnical Design Approach.
• Political Approach
• Soft-Systems Approach.
• Prototyping Approach.
• Contingency Approach.

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