Auditing System Development: Constructing the Meaning of “Systematic and Rational” in the Context of Legacy Code Migration for Vendor Incentives

2008 ◽  
Vol 22 (1) ◽  
pp. 1
Author(s):  
A. Faye Borthick ◽  
Paul L. Bowen
Keyword(s):  
System Development ◽  
Legacy Code ◽  
Code Migration

Auditing System Development: Constructing the Meaning of “Systematic and Rational” in the Context of Legacy Code Migration for Vendor Incentives

2008 ◽  
Vol 22 (1) ◽  
pp. 47-62 ◽  
Author(s):  
A. Faye Borthick ◽  
Paul L. Bowen
Keyword(s):  
Internal Control ◽  
System Development ◽  
Legacy Code ◽  
Staff Members ◽  
Microsoft Access ◽  
Working Definition ◽  
Sarbanes Oxley ◽  
Controlling System ◽  
Code Migration ◽  
Definition Of

This simulation affords an opportunity for learning to audit system development for an accounting application. The simulation responds to the growing emphasis on controlling system development for complying with the internal control assurance requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (U.S. House of Representatives). Because of the lack of detailed accounting standards for vendor incentives, learners have to construct a working definition of “systematic and rational” allocation of incentives in order to develop audit objectives and procedures. In the simulation, learners (1) develop objectives for auditing the specific project of migration of legacy code for vendor incentives and the system development for a group of projects, (2) design audit procedures to achieve the audit objectives, (3) execute the audit procedures by querying the databases, and (4) communicate objectives, procedures, and results in a report. The simulation is staged with conversations among audit staff members and the company's system development manager, databases containing application test data and program library transactions, and readiness questions. Although the databases are supplied in the form of Microsoft Access® files, the simulation can be worked with any database query tool. The simulation helps learners develop their capabilities for designing audit objectives and procedures for testing system development and for querying databases.

A Framework for Analysis of Legacy Code Migration to Grid Environment

2007 ◽  
pp. 215-224
Author(s):  
Srujan Kumar Enaganti ◽  
Anish Damodaran ◽  
Anirban Chakrabarti
Keyword(s):  
Grid Environment ◽  
Legacy Code ◽  
Code Migration

Cross-sectional TEM specimen preparation from magneto-optical disk by ultramicrotomy

1993 ◽  
Vol 51 ◽  
pp. 236-237
Author(s):  
F. Shaapur ◽  
M.J. Kim ◽  
Seh Kwang Lee ◽  
Soon Gwang Kim
Keyword(s):  
System Development ◽  
Thin Foil ◽  
Specimen Preparation ◽  
Material System ◽  
Cross Sectional ◽  
Protective Layers ◽  
New Material ◽  
Diamond Saw ◽  
Original Production ◽  
Thick Medium

TEM characterization and microanalysis of the recording media is crucial and complementary to new material system development as well as quality control applications. Due to the type of material generally used for supporting the medium, i.e., a polymer, conventional macro- and microthinning procedures for thin foil preparation are not applicable. Ultramicrotorny (UM) is a viable option and has been employed in previous similar studies. In this work UM has been used for preparation of XTEM samples from a magneto-optical (MO) recording medium in its original production format.The as-received material system consisted of a 4-layer, 2100 Å thick medium including a 300 Å TbFeCo layer enveloped by silicon nitride protective layers supported on a 1.2 mm thick × 135 mm (5.25 in.) diameter polycarbonate disk. Recording tracks had an approximate pitch of 1.6 μm separated by 800 Å deep peripheral grooves. Using a Buehler Isomet low-speed diamond saw, 1 mm wide and 20 mm long strips were cut out of the disk along the recording tracks.

Pilot selection system development.

1978 ◽  
Author(s):  
David R. Hunter ◽  
Nancy A. Thompson
Keyword(s):  
System Development ◽  
Selection System ◽  
Pilot Selection

Training Decisions System: Development of the Field Utilization Subsystem

1988 ◽  
Author(s):  
Robert M. Yadrick ◽  
J. R. Knight ◽  
Jimmy L. Mitchell ◽  
David S. Vaughan ◽  
Bruce M. Perrin
Keyword(s):  
System Development
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