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INFORMATION TECHNOLOGY AUDIT GUIDELINES PAGE 1

Line of Business/Product: Information Technology General Controls Review Audit Date:

Client Name:____________________________________________________ 

Business/IT Process: System Develoment and !aintenance !anagement

Objectives: The primary objective of the Systems Development/aintenance audit is to determine

if the development of ne! systems and modification of e"istin# systems is defined by policies and procedures$ and appropriately authori%ed& mana#ed and controlled' This includes adherence to asystems development life cycle (SDL)* methodolo#y& separation of duties and appropriate involvementof users in the definition of re+uirements as !ell as testin# of ne! and modified systems'

Prepared By: ,,,,,,,,,,,,,,,,,,,,,,,,,,,

SPECIFIC "# AUDIT OBSERV.

BUSINESS RISK CONTROL OBJECTIVE CONTROL TEST STEP REF. TEST CONCLUSIONS (RESULTS) SUMMARY Y N REF.

-ailure to provide policies. procedures for

applications developmentand maintenance may notresult !ith proper controlsand authori%ations'

nsure that company (the Ban0* provides the application

development and maintenance policies and procedures'

1' Discussed application development andmaintenance !ith the )IO and Senior 2P of

)orporate Information Technolo#yDepartment'

-ailure to establish that IThas practiced a policy ofdevelopment andmaintenance may result innot providin# si#n3offsand authori%ations atevery milestone'

nsure that the company (theBan0* has established a policyfor development andmaintenance that adheres to theSDL) re+uirin# si#n3offs andapprovals for major milestones'

4' Obtained the Ban05s/)ompany5s systemsdevelopment life cycle (SDL)*' Identifymajor milestones and re+uiredapprovals/si#noffs' 6scertain !hether SDL)includes all basic phases (e'#' re+uirementsdefinition& desi#n& codin#& and testin#* and!hether #ranulation into sub3phases isappropriate to client'

-ailure to identify a project plan and completelist of projects may resultthat the ban0 does notfollo! propermethodolo#y to support its

 policies . procedures'

nsure that a sample projectfrom a complete list of projectssupports the SDL) components'Proper project mana#ement .

 plannin# is supportin# evidence'

7' Obtained listin#s of applicationdevelopment system projects and applicationmaintenance projects and selected jud#mentalsamples of each type'

-ailure to identify asample of compliance tothe SDL) componentsmay result that the ban0does not follo! propermethodolo#y to support its

 policies . procedures'

nsure that a sample projectfrom a complete list of projectssupports the SDL) components'

8' -or each project in sample from step 7above& obtained (!here appropriate*supportin# documentation includin# projectinitiation paper!or0& cost3benefit analysis&re+uirements documentation& desi#nspecifications& minutes of !al03throu#h

sessions and all appropriate mana#erial/usersi#n3offs'

7/23/2019 i Tag Development Maintenance

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INFORMATION TECHNOLOGY AUDIT GUIDELINES PAGE 2

Line of Business/Product: Information Technology General Controls Review Audit Date:

Client Name:____________________________________________________ 

Business/IT Process: System Develoment and !aintenance !anagement

Objectives: The primary objective of the Systems Development/aintenance audit is to determine

if the development of ne! systems and modification of e"istin# systems is defined by policies and procedures$ and appropriately authori%ed& mana#ed and controlled' This includes adherence to asystems development life cycle (SDL)* methodolo#y& separation of duties and appropriate involvementof users in the definition of re+uirements as !ell as testin# of ne! and modified systems'

Prepared By: ,,,,,,,,,,,,,,,,,,,,,,,,,,,

SPECIFIC "# AUDIT OBSERV.

BUSINESS RISK CONTROL OBJECTIVE CONTROL TEST STEP REF. TEST CONCLUSIONS (RESULTS) SUMMARY Y N REF.

-ailure that mana#ementhas not properly adhered

to policies . proceduresthat support the SDL)methodolo#y'

nsure that sample reflects proper approvals and si#n3offs'

9' evie!ed each sample item to ensure thatall re+uired milestones and

approvals/si#noffs& etc' are evidenced in thesample'