2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Systems Development and Program Change Procedures 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Participants in Systems DevelopmentSystems professionalsEnd usersStakeholdersAccountants/ Auditors Internal External Limitations of involvement2Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Accountants/ Auditorshy are accountants/auditors involved!Experts in "nancial transaction processes#uality of AIS is determined in SDLC$o% are accountants involved!&sers 'e(g() user vie%s and accounting techni*ues+,em-ers of SDLC development team'e(g() Control .isk -eing minimi/ed+Auditors 'e(g() audita-le systems+3Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Information Systems Ac*uisition0%o methods of ac*uiring information systems1In2house developmentPurchase commercial systems4Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.0rends in Commercial Soft%are.elatively lo% cost for general purpose soft%areIndustry2speci"c vendors3usinesses too small to have in2house IS sta4Do%nsi/ing 5 DDP5Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.0ypes of Commercial Systems0urnkey systems6eneral accounting systems 0ypically in modulesSpecial2purpose systems Example -anking78ce automation systems Purpose is to improve productivity3ack-one systems 'E.P+SAP) Peoplesoft) 3aan) ,ovex9endor2supported systems$y-rids6Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Commercial SystemsAdvantagesImplementation timeCost.elia-ilityDisadvantagesIndependenceCustomi/ation needs,aintenance7Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Systems Development Life Cycle 'SDLC+:e% systems;( Systems planning( System evaluation and selection?( Detailed design@( System programming and testingA( System implementationB( System maintenanceSDLC C Digure ?2;8Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Systems Planning CPhase IPurpose1 0o link individual systems proEects to the strategic o-Eectives of the "rm(ho does it!Steering committeeCE7) CD7) CI7) senior mgmt() auditors) external partiesEthics and auditing standards limit %hen auditors can serve on this committeeLong2range planning1 =2? yearsAllocation of resources 2 -road10Hall, 3e 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.Systems Planning CPhase ILevel ;1Strategic Systems PlanningFusti"cations1;( A changing plan is -etter than no plan( Cost managementLevel