Incorporating Controls into System Specifications

B.

The SDLC (Systems Development Life Cycle) is a framework for developing and maintaining information systems. It consists of several phases, each with its own set of activities and objectives. The IS auditor plays a critical role in ensuring that appropriate controls are implemented at each stage of the SDLC.

Of the four phases listed in the question, the one in which the IS auditor would expect to find that controls have been incorporated into system specifications is the Design phase. This is because the Design phase is where the detailed system specifications are developed, and it is essential to ensure that controls are incorporated into these specifications.

During the Design phase, the system requirements are translated into detailed technical specifications. This involves the creation of system design documents, which describe how the system will be built, including the hardware and software components, data structures, user interfaces, and processing logic. It is at this stage that controls should be identified and incorporated into the design to ensure that the system meets the organization's security and control objectives.

Examples of controls that might be incorporated into system specifications during the Design phase include:

• Access controls: to restrict access to the system and its data to authorized users only.
• Data validation controls: to ensure that input data is accurate, complete, and consistent with predefined rules.
• Audit trail controls: to capture and record all system activities and transactions for review and analysis.
• Error handling controls: to detect and respond to errors or exceptions that occur during system processing.

The Development phase comes after the Design phase and involves building the system according to the design specifications. The Implementation phase is where the system is deployed and made operational. The Feasibility phase is the preliminary investigation of whether a proposed system is feasible, and it is not a phase where controls are typically incorporated.

In summary, the Design phase is where the IS auditor would expect to find that controls have been incorporated into system specifications. This is a critical stage in the SDLC, and it is essential to ensure that controls are identified and incorporated into the design to ensure that the system meets the organization's security and control objectives.