Para 3.22.29 — MSO (Audit)
Original Rule Text
3.22.29 Systems development audit can be categorised into the following three general classes:
(i) Monitoring Audit: The auditor evaluates the project throughout the process to determine whether the development is proceeding effectively and ascertains whether milestones are being met, expenditure rates are as predicted, high quality documentation is being written, the software conforms to established. technical standards and tests are being conducted as scheduled or evaluated as planned.
(ii) Design review audit: Its objective is to determine whether the preliminary and detailed designs accurately reflect the functional data and systems specifications, and incorporate adequate internal controls.
(iii) Post-implementation audit: This is performed three to six months after the system becomes operational and serves to evaluate whether the system meets requirements, is cost-effective and generally provides benefits predicted in the project planning documents.
- Association of audit in systems development
What This Means
Systems development audit is categorised into three types. Monitoring audit evaluates progress throughout the development — checking milestones, expenditure, documentation quality, and testing schedules. Design review audit examines whether the preliminary and detailed designs accurately reflect specifications and incorporate adequate controls. Post-implementation audit, conducted 3-6 months after the system goes live, checks whether it meets requirements, is cost-effective, and delivers the predicted benefits.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Key Points
- 1Monitoring audit: evaluates project progress against milestones and budgets throughout development
- 2Design review audit: verifies designs match specifications and include adequate internal controls
- 3Post-implementation audit: conducted 3-6 months after going live
- 4Post-implementation checks: requirements met, cost-effectiveness, and predicted benefits realised
- 5Monitoring audit also checks documentation quality and adherence to technical standards
- 6All three categories serve different but complementary audit objectives
Practical Example
For a new land records digitisation project, the audit office conducts all three types of audit. During monitoring, they discover the project is 40% over budget at the halfway point and documentation is poor. During design review, they find the system design does not include a control to prevent duplicate land entries. Six months after going live, the post-implementation audit reveals that only 60% of the promised districts are covered, processing time has not decreased as predicted, and the total cost exceeded the original estimate by Rs 4 crore.
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.
Frequently Asked Questions
Why conduct monitoring audit during development rather than waiting until completion?▼
What is the purpose of the 3-6 month gap before post-implementation audit?▼
What does design review audit look for specifically?▼
This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.