文档介绍：Sarbanes Oxley pliance Project IT General Controls Matrix IT General Controls Domain COBIT Domain Control Objective Control Activity Test Plan Test of Controls Results Program Development and Program Change Acquire or develop application systems software Controls provide reasonable assurance that application and system software is acquired or developed that effectively supports financial reporting requirements. anization ’s system development lifecycle methodology (SDLC) includes security, availability and processing integrity requirements for anization. Obtain a copy of anization ’s SDLC methodology. Review the methodology to determine that it addresses security, availability and processing integrity requirements. anization ’s SDLC policies and procedures consider the development and acquisition of new systems and major changes to existing systems. Review anization ’s SDLC methodology to determine if it considers both the development and acquisition of new systems and major changes to existing systems. The SDLC methodology ensures that information systems are designed to include application controls that plete, accurate, authorized, and valid transaction processing. Review the methodology to determine if it addresses application controls. Consider whether there are appropriate steps to ensure that application controls are considered throughout the development or acquisition li