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CISA® Certified Information Systems Auditor®: Study Guide, Third Edition by David Cannon

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Governance in Software Development

Every organization strives to balance expenditures against revenue. The objective is to increase revenue and reduce operating costs. One of the most effective methods for reducing operating costs is to improve software automation.

Computer programs may be custom-built or purchased in an effort to improve automation. All business applications undergo a common process of needs analysis, functional design, software development, implementation, production use, and ongoing maintenance. In the end, every program will be replaced by a newer version, and the old version will be retired. This is what is referred to as the life cycle.

It is said that 85 percent of a business’s functions are related to common clerical ...

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