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This figure shows the close link between auditing and th socio-economic environment it serves in English-spesking world. In particular, it shows: how audit objectives have changed in response to changes in the socio-economic environment. how the main centre of auditing development shifted from the United Kingdom (UK) to the United States of America (USA). how the procedures adopted by auditors accord with the objectives auditing is trying to meet. Also, shows that the development of auditing can be considered conveniently in five phases: period up to 1844, 1920s - 1844 1920s - 1960s 1960s - 1990s 1990s - present. -
???? recognize that most computer-based information systems are conceived, designed, and implemented using a systematic development process ???? recognize that end-users and information technology specialists should design information systems based on an analysis of an organization’s information requirements ???? define a systems development life cycle (SDLC) and understand that the SDLC involves activities that are highly related and interdependent ???? outline the steps of an SDLC and explain how they are related ???? recognize that systems feasibility studies should encompass cost/benefit analyses which include both tangible and intangible benefits ???? identify both the tangible and intangible benefits of a cost/benefit analysis