Para 3.22.26 — MSO (Audit)
Original Rule Text
3.22.26 Since the underlying purpose of acquisition and development (designing, building or modifying) is the same, the audit concerns relating to acquisition, viz., planning, requirements definition, analysis of alternatives and justification for the selected approach, are equally important in the review of systems development. Broadly stated, the audit objective of system development controls is to ascertain that procedures are adequate to ensure that the development results in well-documented computer systems incorporating adequate controls and meeting the defined user requirements in an efficient manner.
What This Means
Systems development (designing, building, or modifying computer systems) raises the same audit concerns as acquisition — proper planning, clear requirements, analysis of alternatives, and justification for the chosen approach. The core audit objective is to verify that development procedures result in well-documented systems with adequate controls that meet user requirements efficiently.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Systems development has the same audit concerns as acquisition
- 2Planning, requirements definition, and alternatives analysis are equally important
- 3Audit objective: ensure development produces well-documented systems
- 4Systems must incorporate adequate controls
- 5Systems must meet defined user requirements
- 6Development must be carried out in an efficient manner
Practical Example
A state e-governance department develops an online grievance redressal system in-house. The auditor reviews the development process and finds that while user requirements were gathered, they were never formally documented. The system was built without considering the alternative of modifying an existing central government platform. No control was built in to prevent the same grievance from being registered multiple times, leading to inflated statistics showing 50,000 grievances when the actual number was about 35,000.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why is documentation important in systems development?▼
How does audit of systems development differ from audit of acquisition?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.