The Role of an IT Auditor in the SDLC

Introduction IT Auditors are fast becoming part of management strategic partner since most aspects of the organisation run on IT systems and IT auditors play a major maj or role to ensure that the systems are up to scratch and they are performing to enhance the element of elevating elevating the organisat organisation ion thereby thereby safeguardi safeguarding ng a shareholder shareholder’s ’s equity. But it should be noted that IT Audit has often times left out a critical element, most often the Audit process dwell much on already implemented systems and leave leave out out syst systems ems that that are are being being develo develope ped. d. This This overs oversig ight ht has has impac impacte ted d negatively to the IT Auditors themselves and the organisation as a whole. In this writeup we loo at the major role of IT Audit in the !ystems "evelopment #ife $ycle.

The Role of an IT Auditor in the Systems Development Life Cycle  To  To loo at the role of an IT Auditor in the systems development #ife $ycle the !"#$ has to be looed looed at from an IT Auditors Auditors point and not from a "eveloper "eveloper or analyst’s perspective. !o the question is how does an IT Auditor loo at the !"#$%% A generali&ed systems development life cycle methodology, viewed from the auditor’s auditor’s perspectiv perspective, e, should should encompass encompass the following following phases' phases' investigat investigation, ion, analysis and general design, detailed design and implementation, installation, and review. review. These can be compacted to be Analysis, "evelopment, Testing Testing and Implementation  The reason why

there is need for audit involvement in systems development

encompasses reasons of' • • • • •

(conomy continuity comple)ity cost e*ectiveness auditability.

 The auditor’s major contributions to the systems development life cycle +!"#$ stem from'•

minimi&ing the degree of ris to the organi&ation

•

assuring that all aspects of the project are documented fully, in accordance with organi&ational policy

 Thus in the !ystems "evelopment #ife $ycle an IT Auditors role will come in at' •

re-Implementation'- this is where they will monitor the analysis, design, development and testing up to the implementations stage to mae sure that the system being developed is e*ective, adhering to cost margins, checs are being implemented with an e*ective pre-implementation audit issues are corrected before installation or handover which is often times

•

time saving and cost e*ective ost Implementation'- this is the IT Audit that most organisations are familiar with where the IT Auditors will Audit IT !ystems as they are being used. It also helps to review the system if they are doing what they were meant to do and to /nd out ways and means to perfect

It should be noted that software designers and analysts see IT Auditors in the !"#$ as a constant pain rather than a partner and /nancially they believe that the ()ternal IT Auditors are an unnecessary cost if they are also involved in /rst stages of the !"#$.

Conclusion  The presence of an IT Auditor in the systems development life cycle plays a major role in the systems development and its outcome. 0hen there is an Auditor during the whole process checs and balances are provided along the way, corrections are made as issues are detected by the IT Auditor, development and !"#$ budgets are also checed and adhered to but the major element of  having an IT Auditor during the whole systems development lifecycle is that the systems that are developed are holistic with very few errors as most of the aspects are corrected along the way.