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

ELEMENTS OF THE OPERATION AND MAINTENANCE PHASE OF THE SDLC (STUDY OBJECTIVE 7)

After implementation, the company will operate and maintain the system for some length of time. This part of the SDLC is the longest and most costly part, since it may last for several years. At some point, the company will need to make major revisions or updates to the system, which will trigger the SDLC to begin again to revise the system.

During the ongoing operation, management should receive regular reports regarding the performance of the IT system. The reports are necessary to monitor the performance of IT and to enable management to determine whether IT is aligned with business strategy and meets the objectives of the IT system. Some examples of these IT reports are the following:

• IT performance
  • IT load usage and excess capacity
  • Downtime of IT systems
  • Maintenance hours on IT systems
• IT security and number of security breaches or problems
• IT customer satisfaction, from both internal and external customers. Internal customers are the various users of IT systems within the organization.

These reports are an important part of IT governance, as they drive the continual monitoring of the IT system.