Elements and Performance Criteria
- Identify and record system requirements
- Prepare comprehensive specifications based on requirements of potential users that include system objectives, document specifications, and security and records requirements
- Review features of any existing system and records to establish their suitability and usability
- Establish recording processes according to accepted practice and in accordance with legislation and codes of practice
- Evaluate alternative systems
- Evaluate acceptance test system
- Test system in operational environment to ensure compliance with user requirements, company policy and guidelines, system specifications and relevant legislation or industry codes of practice
- Obtain formal confirmation from all users on acceptability of new system or system changes against all criteria and system specifications
- Prepare system documentation
- Prepare system documentation thoroughly and accurately, using easily understood language and in clear format to support system implementation and training
- Consult users to ensure clarity, accuracy, thoroughness and usability of system documentation
- Make system documentation easily accessible, and constantly review and update to ensure currency and accuracy
- Implement reporting systems and records
- Carry out implementation in accordance with specified guidelines and timelines, and establish contingency plans to deal with any potential delays or problems
- Establish effective training schedules and programs to support implementation
- Transfer all data from existing to new or modified system and records without error or loss
- Update systems and records regularly to identify ongoing benefits and threats to organisation
- Maintain files within organisational and statutory requirements, and identify and remedy discrepancies
- Ensure integrity of systems and records complies with organisational and statutory requirements
- Monitor transactions to identify taxation and other liabilities
- Monitor reporting systems
- Analyse and account for transactions, and correctly relate to accounting period
- Communicate and promote processes for recording and classifying transactions to support internal verification of records
- Standardise sources of input data and documentation in structured formats to minimise errors
- Maintain back-ups in accessible location to safeguard data in accordance with organisational and audit requirements
- Review reporting procedures
- Systematically check sources of input data and documentation records for accuracy and reliability
- Establish reporting requirements and analyse regularly to identify variations and compliance with established processes for recording and classifying transactions
- Maintain written reports, explanatory notes and financial results to support source documentation