Auditor’s Guide to Information Systems Auditing

Chapter 20. Software Development

This chapter looks at the software development design process and covers the separation of specification and implementation in programming, requirements specification methodologies, and technical process design. In addition, database creation and manipulation, principles of good screen and report design, and program language alignment are covered.

Developing a System

The process of developing a new computer system is commonly known as the Systems Development Life Cycle (SDLC) and consists of a finite and predefined number of tasks, which include:

• Analyze

• Design

• Code

• Test

• Retest

• Redesign

• Retest

• Run

• Audit

As seen in Chapter 11 the SDLC can come in a variety of forms including the waterfall, iterative spiral, or vee to name but three. Regardless of the model taken SDLC will split these tasks into:

• Feasibility study to decide if the project is worthwhile

• Outline design, which involves analyzing and designing the new business system

• Detailed design, where computer programs are specified, file layouts designed, and access rules laid out

• Code, test, and implement, where programs are written, tested, and signed-off

• Conversion, which involves acquiring data and converting it into the new formats

• Installation and live running

• Post-implementation review to determine what went wrong with the SDLC process itself

Feasibility Study

Systems proposals come from a variety of sources and for a variety of reasons. They may come from the Board of Directors as a result of a business change. ...