2. SYSTEMS DEVELOPMENT & MAINTENANCE CONTROLS (for example POS Terminal conversion) AUTHORIZATION OF AND CHANGES  NEW SYSTEMS SYSTEMS DEVELOPMENT LIFE CYCLE  METHODOLOGY –SDLC 1. ANALYZE NEEDS-REQUIREMENT RESOURCES (USERS) 2. DESIGN-PLAN 3. IMPLEMENT 4. TEST 5. FEEDBACK-EVALUATION (when changing the system-you run parallel, old/new concurrent) WRITTEN SPECIFICATIONS  USER, INTERNAL AUDITOR  (works for the EXTERNAL AUDITOR(works company), for an outside PARTICIPATION. MUST HAVE TEAM & BUDGET firm) (cost & timeline) FORMAL TESTING AND APPROVAL  (sign off each step) USE OF A STEERING COMMITTEE 
2. SYSTEMS DEVELOPMENT & MAINTENANCE CONTROLS (for example POS Terminal conversion)  AUTHORIZATION OF NEW SYSTEMS AND CHANGES  SYSTEMS DEVELOPMENT LIFE CYCLE METHODOLOGY –SDLC 1. ANALYZE NEEDS-REQUIREMENT RESOURCES (USERS) 2. DESIGN-PLAN 3. IMPLEMENT 4. TEST 5. FEEDBACK-EVALUATION (when changing the system-you run parallel, old/new concurrent)  WRITTEN SPECIFICATIONS  USER, INTERNAL AUDITOR (works for the company), EXTERNAL AUDITOR(works for an outside firm) PARTICIPATION. MUST HAVE TEAM & BUDGET (cost & timeline)  FORMAL TESTING AND APPROVAL (sign off each step)  USE OF A STEERING COMMITTEE
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