5. Users. Users record transactions, authorize data to be processed, and use system output.
6. Systems analysis. Systems analysts help users determine their information needs and design systems to meet those needs.
7. Programming. Programmers take the analysts design and develop, code, and test computer programs.
8. Computer operations. Computer operators run the software on the company’s computers. They ensure that data are input properly, processed correctly, and that needed output is produced.
9. Information system library. The information system librarian maintains custody of corporate databases, files, and programs in a separate storage area called the information
system library.
10. Data control. The data control group ensures that source data have been properly approved, monitors the flow of work through the computer, reconciles input and output, maintains a record of input errors to ensure their correction and resubmission, and distributes systems output.
Allowing a person to do two or more of these jobs exposes the company to fraud. For example, if a credit union programmer uses actual data to test her program, she could erase her car loan balance during the test. Likewise, if a computer operator has access to programming logic and documentation, he might be able to increase his salary while processing payroll.
PROJECT DEVELOPMENT AND ACQUISITION CONTROLS
It is important to have a proven methodology to govern the development, acquisition, implementation, and maintenance of information systems. It should contain appropriate controls for management approval, user involvement, analysis, design, testing, implementation, and conversion. These methodologies are discussed in Chapters 20 through Important systems development controls include the following:
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