Section 1: 35–45%I2
Systems Development and Change Management
Exam Insight
Most undetected errors and fraud enter a system when code is built or changed, so the AICPA heavily tests the SDLC, conversion approaches, and the change-management controls that keep dev, test, and production separate. Knowing the risk tradeoffs of each cutover method is a frequent exam target.
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What AICPA Wants You to Know
- 1Describe the phases of the systems development life cycle (SDLC).
- 2Compare system conversion approaches and their risk and cost tradeoffs.
- 3Identify the key controls in a disciplined change-management process.
- 4Explain why development, test, and production environments must be segregated.
- 5Describe emergency change and patch-management procedures.