Wiley_CPAexcel Exam Review 2015 Focus Notes_Business Environment and Concepts

Organization in a Segregated Department
In a well-staffed IT department, systems, operations, and other technical services would be segregated.
Each of these segments would be under the supervision of the information systems manager,
who might report to the president of the company, one of the vice presidents, or the controller.
Systems Development and Maintenance
Systems might include:
A systems analyst designs the information system using systems flowcharts and other
tools and prepares specifications for applications programmers.
An application programmer writes, tests, and debugs programs that will be used in the
system. The programmer also develops instructions for operators to follow when running
the programs.
A database administrator plans and administers the database to make certain that only
appropriate individuals have access to information in it.
Focus on
Information Technology—Module 41 38