Section 1: 35–45%I2
Systems Development and Change Management
Exam insight
Most undetected errors and fraud slip in when code is built or changed, so the AICPA leans hard on 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.