Accounting Information Systems: The Processes and Controls, 2nd Edition

AN OVERVIEW OF THE SDLC (STUDY OBJECTIVE 2)

The systems development life cycle (SDLC) is a systematic process to manage the acquisition, design, implementation, and use of IT systems. The oversight and management of the SDLC is normally the responsibility of the IT governance committee. The IT governance committee is usually made up of the top managers of the organization, including the chief executive officer (CEO), the chief financial officer (CFO), the chief information officer (CIO), top managers from user departments, and top management from internal audit. In addition to developing a long-term vision and objectives for IT systems, the IT governance committee oversees the SDLC.

In the early days of computers, most organizations had to develop, program, and implement accounting software in-house. It was not feasible to buy accounting software, nor was it available at a reasonable price. During that time, the SDLC was a systematic set of regular steps to accomplish the IT systems selection, design, programming, and implementation. The phases of the SDLC are depicted in Exhibit 6-1 and are briefly defined as follows:

Exhibit 6-1 An Overview of the Systems Development Life Cycle

1. 1. Systems planning is the evaluation of long-term, strategic objectives and the prioritization of the IT systems in order to assist the organization in achieving its objectives. Systems planning also ...