Chapter 17, Problem 1RQ

To determine

List the six systems development controls and two systems maintenance controls.

Explanation of Solution

Systems Development Controls and Systems Maintenance Controls:

System development control is a process of authorizing, developing and implementing a system whereas systems maintenance control is a process of consistently maintaining the implemented system to derive desired performance.

Six systems development controls are as follows:

• System authorization activities: System authorization must be done to prevent unauthorized access to the system data.
• User specification activities: In system development process, users must take active part in order to describe their needs.
• Technical design activities: The needs specified by the user are translated into technical designs in order to meet them.
• Internal audit participation: Internal auditor must take part in system development to examine the needs of the users and controls required.
• Program testing: Thorough testing of the program is necessary before its implementation in order to compare the outcomes with predefined standards.
• User test and acceptance procedure: It is necessary to formally document and analyze the result of the test. The analyzed results will be helpful in deciding whether to implement the program or not.

Two systems maintenance controls are as follows:

• Testing the system: Testing of the system is necessary to make it consistent and to identify the areas which need to be addressed.
• Source program library controls: Control techniques and procedure reduce the risk of individuals gaining unauthorized access to the system in order to maintain system integrity.