Audit For Software R&D Project Management

Today's Business Operation has become increasingly reliant on technological advancement. Meanwhile, regulatory agencies are placing clearer demand on company's risk management ability. IT System planning, construction, and operation auditing, includes software R&D Project Management, have become an important measure of the sufficiency and effectiveness of companies' risk management. Based on the theoretical study of software R&D project management and IT system audit results, this paper will be focused on software R&D Project Management auditing procedure and methodology.First, based on COSO's Enterprise Risk Management Model, this paper introduces software R&D Project Management Framework, defines software R&D Project Management audit procedures, and provided Risk Control Matrix according to its six phases (project initiation, demand analysis, software design, coding and testing, trial operation and distribution, project completion). Further, this Matrix clarifies control objectives, risk descriptions, best control practices, and corresponding test methods. This Matrix also provided basis for evaluation software R&D Project Management procedure.Next, this paper introduced quantitative appraisal model for software R&D Project Management, which evaluates software R&D Project Management based on both its procedure and results (Project progress, project costs and project quality goal realization), and divides the evaluation results into 5 grades.Last, through empirical studies, this paper validates the logicality and practicality of the software R&D Project Management audit processes, methods and evaluation model.