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CPA/ISC/Systems Development & Change Management

Systems Development & Change Management

SDLC phases, development methodologies, and controls over moving changes into production.

Medium 50 minArea I: Information Systems and Data Management

SDLC phases

  1. Planning / feasibility — business case, scope, cost-benefit
  2. Analysis — gather and document requirements
  3. Design — architecture, data model, controls designed in, not bolted on
  4. Development — build and unit test
  5. Testing — system, integration, and user acceptance testing (UAT)
  6. Implementation — data conversion and cutover
  7. Maintenance — ongoing fixes and enhancements

IMPORTANT: Testing must occur in a separate test environment using data that does not expose sensitive production information. Testing in production, or copying live personal data into test without masking, are both classic findings.

Conversion approaches

ApproachRisk profile
Parallel — run old and new togetherLowest risk, highest cost
Phased — implement in stagesModerate risk, longer timeline
Pilot — one location or unit firstContained risk, limited early validation
Direct cutover ("big bang")Highest risk, lowest cost — no fallback if it fails

Methodologies

  • Waterfall — sequential, heavy documentation; works when requirements are stable
  • Agile — iterative sprints, continuous user feedback; adapts to changing requirements but demands disciplined change control to stay auditable
  • DevOps — integrates development and operations with automated pipelines; requires automated controls (approval gates, automated testing) because deployment frequency is high

Change management controls

  • Formal request, business approval, documented testing, and separate approval to migrate
  • Segregation between the person who writes the change and the person who moves it to production
  • Emergency changes — permitted, but must be logged and retroactively reviewed and approved
  • Version control and the ability to roll back

EXAM TIP: In an agile or DevOps environment, controls don't disappear — they become automated and embedded in the pipeline (automated test gates, required peer approval on merge, immutable deployment logs).