What does program development mean on the CPA exam?
Program development. The IT general control area covering how new systems are built, tested and approved before going live. Distinct from program changes, which covers everything after.
Defined against COBIT 2019.
Which CPA exam sections use program development?
Program development appears in the ISC section of the CPA exam.
Other terms defined against COBIT 2019
- program changes: The IT general control area covering modifications to systems already in production: requested, tested, approved and migrated by someone other than the developer.
Related terms
- general IT control: A control over the entity's IT processes that supports the continued effective functioning of information-processing controls and the integrity of information.
- SOC 2 report: A report on a service organization's controls against the trust services criteria, covering security plus any of availability, processing integrity, confidentiality, and privacy that are selected.
- functional expense: Expense classified by what it was FOR -- program, management and general, fundraising -- rather than by what it was.
- technological feasibility: The point at which software to be sold, leased, or otherwise marketed reaches a completed detail program design or, absent one, a working model.
- encryption at rest: Protecting stored data so that reading the disk or the backup yields nothing usable.