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2 System Development Life Cycle Methodology Learning Objectives : • To introduce the general concepts of various approaches of systems development, their framework, advantages and disadvantages; • To explain in detail the phases involved in Systems Development Life Cycle(SDLC); • To understand the key issues while acquiring or developing system for achieving goals set; • To discuss in detail various System Development Tools like – DFD, Decision Tree, Flowcharts etc.; and • To understand the auditors’ role in SDLC. 2.1 Introduction Information systems serve many different purposes, ranging from the processing of business transactions - to provide information needed to decide recurring issues, assisting…show more content…
Developers and users of information systems watch senior management to determine which systems development projects are important and act accordingly by shifting their efforts away from any project which is not receiving management attention. In addition, management can see that adequate resources, as well as budgetary control over use of those resources, are dedicated to the project. • Shifting user needs. User requirements for information technology are constantly changing. As these changes accelerate, there will be more requests for systems development and more development projects. When these changes occur during a development process, the development team faces the challenge of developing systems whose very purposes might change since the development process began. • Development of strategic systems. Because strategic decision making is unstructured, the requirements, specifications, and objectives for such development projects are difficult to define. • New technologies. When an organization tries to create a competitive advantage by applying advance Information technology, it generally finds that attaining system development objectives is more difficult because personnel are not as familiar with the technology. © The Institute of Chartered Accountants of India System Development Life Cycle Methodology 2.3 • Lack of standard project management and systems development methodologies. Some organizations do not formalize

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