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Hence, there is no basis for relying on the effectiveness of other controls (e.g. maintenance authorization, program testing, and documentation). With no provision for detecting unauthorized access to the SPL (Source Program Library), program integrity cannot be verified.
Given the company's very nature ? a bank ? data integrity is a must. Without the proper controls implemented, data quality is sacrificed. The very role of an auditor in the SDLC is defeated.
Why are accountants and auditors involved with SDLC or Systems Development Life Cycle? The role of Ms. Johnson in the SDLC is vital. The SDLC is of interest to her particularly for two main reasons: the creation of an information system entails significant financial transactions and second is that accountants and auditors are with the nature of the products that emerge or are produced by the SDLC...
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Common topics in this essay:
- Accounting Corporation Regulation
- Accounting Information Systems
- Bank Accounting Information System And Electronic Banking
- Bank Holding Corporation
- HACKING: IMPLICATIONS FOR COMPUTERIZED ACCOUNTING INFORMATION SYSTEM
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