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MC2-B AUDITING SYSTEM DEVELOPMENT AND ACQUIRED SOFTWARE

LOCATION/DATES: Please inquire

COURSE OBJECTIVES

  1. WHY SYSTEM DEVELOPMENT AUDITS

  1. Audit roles and scope in system development.

  2. Scope of system development audits - Operational and technical approach.

  3. Approaches to system development audits

  1. CONTROLS AND AUDITABILITY BUILDING

  1. Controls building methodology during design.

  2. Data Flow Diagrams (DFDs) to determine control points, control building and documentation.

  3. Auditability Building

  1. SYSTEM DEVELOPMENT LIFE CYCLE.

  1. System development and audit life cycle standards (SDLC) & (SDALC).

  2. Phases of Optimal Audit or Quality Assurance involvement (Feasibility, General Design, Testing and Acceptance phases)

  3. System development audit deliverables

  4. Feasibility, General Design, Detailed Design and Coding stages.

  5. Impact of new development methods (CASE, prototyping) on the audit of the development cycle

  1. AUDITING THE SYSTEM TEST, CONVERSION, ACCEPTANCE AND POST-INSTALLATION PHASES

  1. Types of system testing -Designer's, Users' and Auditor's testing

  2. Audit guidelines for testing. Auditor and Q.A. functional roles in testing. The system test plan -a key audit element. Test plan components

  3. System Conversion Audit. Conversion approaches and guidelines

  4. System Acceptance Phase. Audit endorsement of the internal controls

  5. Post-Installation Audit.

  1. AUDITING READY-MADE SOFTWARE PACKAGES

  1. Threats and exposures of purchased software. Audit approaches Compensating controls