Systems Implementation Audit Review

Project Outcomes
Project Management:
Are project resources, costs, and timelines being effectively managed?
Project Governance:
Has the project received the appropriate level of management support?
Project Functional Readiness:
Governance Have effective mechanisms for establishing and developing
Project
Management requirements been established?
Functional
Readiness Technical Readiness:
Have processes been put in place to translate requirements into
Business effective software and hardware solutions?
Case Technical
Project Readiness Organizational Readiness:
Outcomes Have changes been effectively communicated and
Organizational understood by the organization?
Readiness

Business Outcomes Implementation

Business Case:
Business
Benefits methodology
Is the technology change aligned Realization
Outcomes Data
with the company strategy and Plan Quality
does it solve a business issue with Controls Outcomes
measurable outcomes? Controls Data Quality:
Outcomes Interfaces
Has the data been successfully migrated such that it is accurate,
Benefits Realization Plan: Is
robust, and in a usable format?
an appropriate plan in place
that clearly defines Project Interfaces:
proposed benefits? Structure
Has management implemented appropriate processes to flow data from
ITGCs
one system to the next to ensure data integrity?
Project Structure:
Business ITGCs:
Is ownership at a high-enough level
Processes Does the technical infrastructure and manual IT processes support the new
to enact change; and are tasks
aligned to realize benefits? environment technical infrastructure?
Business Processes:
Has management evaluated the optimum mix of manual and automated controls necessary to
completely and accurately capture and validate data?

Internal
Systems Implementation Audit Review

Stakeholder Stakeholder Concern Value Proposition

Delivery of anticipated benefits
Executive Accuracy of status reporting and oversight Benefits realization, regulatory and control
Committee Impact on existing internal control environment impacts, status validation

Delivery of anticipated benefits

Project Communication with various stakeholders Benefits realization, organizational readiness,
Sponsor Organizational readiness expected outcomes assessment

Project governance model

Project Project governance model, issues escalation,
Issue communication and resolution
Manager PMO procedures, end user expectations
PMO effectiveness

Readiness of the user community

Function Lead or Efficiency / Effectiveness of the solution Controls assessments, organizational readiness,
End User Issue communication and resolution issue escalation

Financial, operational, regulatory control

Benefits realization, regulatory and control
Audit Delivery of anticipated benefits
impacts, status validation

Internal