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General Computer Controls - Coggle Diagram
General Computer Controls
Systems Development & Implementation Controls
Objective
T
o ensure
self-developed/purchased system properly developed, authorised and
meet user’s needs
.
You need to
ensure that you know what type of system you are dealing with
to ensure that you
suggest the relevant controls
Controls over a Self-Developed System:
2.) System Specification & User Needs
Definition
To meet the specification of users and business
Defining the way the system must work
Two methods of specifying systems
Prototype systems
Design prototype
User department try out
Refine the design through a series of prototypes
Traditional method
Written systems specification by means of discussions between the data processing department and users
3.) System design and programming standards
System design and programming standards needed to:
Ensure there is supervision over system design
Comply with predetermined standards
Ensure that appropriate control-related programmed procedures are built in
Ensure system interacts properly with existing systems and system software;
Done on program library not live data
1.) Project Authorisation and Management
Involvement from:
User department
Departmental requirements
Internal / external auditors
Data processing department
Technical soundness
Compatibility with other systems
Operational aspects
Quality control department
Standard of design
Testing
Documentation
Perform feasibility study
Buy / self-developed
Cost / benefit analysis
Steering committee must ensure that:
Timetables are adhered to
Budgets are achieved
Project authorized
Quality requirements
Project team
Day to day management of project
Ensure project is developed in stages
Prepare timetables for each stage
Steering committee:
Made up of senior management from both user and computer departments
Project authorised after feasibility study/analysis before commence
Development plan authorized:
4.) Testing
System testing
Ensure the logic of various individual programs links together to form a system in line with the detailed system description
Methods used
Test data
User testing
Live testing
Tested under operational conditions
Pilot running
Parallel running
Parallel running
New system in parallel with old system
Problem : cost of double processing, difficulty of comparison (e.g. additional info)
Pilot running
Introduce system for only small portion
Program testing
Checking the logic of the program to their specs
Methods used:
Test data
Desk checking (program code analysis)
controls over a purchased package
Important information to consider when purchasing a package:
Package must meet user requirements
Measure available packages against requirements
Prepare statement of requirements
Keep in mind
If modifications is necessary, use normal rules i.r.o system development
If modifications is necessary, use normal rules i.r.o system development
Minimum changes should be made to package
Quality of maintenance service from supplier
information has to be applied to the selection of a package and the implementation of a package
Specification and selection of package
Observing operation of package
Questioning other users of package re:
Speed & efficiency
Ease of use
Freedom from program errors
Quality of support
Facilities offered by program
Discussions with other users
Implementation and testing of package
Testing
Independent testing
Review of experiences of other users
Implementation
Involvement of:
Data processing
Management
User departments
Quality assurance