Question

Explain all 5 (FIVE) stages of Systems Development Life Cycle (SDLC) when developing an accounting system.

In addition, describe the accountant’s roles in each of the phase.

5 stages

1. planning

2. analysis

3. design

4. implementation

5. maintenance

Answer 1

Stages of Systems Development Life Cycle (SDLC)

1. Planning and analysis

The first stage is most important in the SDLC process. Business requirements are compiled and analysed by a business analyst, domain expert, and project manager. The business analyst interacts with stakeholders to develop the business requirements document. The aim of this analysis is for quality assurance, technical feasibility, and to identify potential risks to address in order for the software to succeed.

2. Designing the product

During this stage, lead developers and technical architects creates the initial high level design plan for the software and system. It includes the delivery of requirements used to create the Design Document Specification.

3. Developing

In this stage, the database admin creates and imports necessary data into the database. The developers create the interface as per the coding guidelines and conducts unit testing.

4. Testing

The testers will test the software against the requirements to make sure that the software is solving the wants addressed and outlined during the planning stage.

5. Maintenance

In this stage, the system in maintenance mode. Therefore no matter the number of users, the after effects of the software and QA testing, issues will occur.

Role of Accountants

1. System planning and analysis

• To provide expertise in evaluating the feasibility of projects.
• Both internal and external auditors have vested interests tn this outcome.
• Examining the existing system and its environment to identify improvements.
• The accountant's expertise makes them important players in the design of a good well-controlled system:
• Internal control standards
• Audit trail requirements
• External reporting requirements
• Double entry system

2. Designing the product

• Making sure that the current system's weak points are eliminated while preserving its strengths.
• The audit ability of a system depends in part on its design characteristics.

4. Testing

• Conducting follow up studies.
• Accountants implement the newly designed system.
• Acquiring resources for the new system.
• Training new or existing employees to use it.

5. Maintenance

• System operation and report if there are any areas that require modification.
• Periodic review of the system in terms of internal control standards and maintenance.