Organizations are constantly building, replacing, and maintaining information systems. There are many different approaches to systems development, but the most successful systems follow a well-defined development methodology. The success of a system development project is dependent on the success of key processes: project management, analysis, design, testing, and implementation. Because development efforts can be costly, organizations are recognizing the need to build well-controlled, quality systems. Information systems process information that is integral to the financial stability and profitability of organizations. Therefore, these systems must be built with adequate internal controls to ensure the completeness and accuracy of transaction processing. The C
T 11th process (PO11) in the Planning and Organization Domain emphasizes quality management and lists 19 control objectives (see Exhibit 1).