You are the manager of internal audit for do-it-all,ltd, ala

You are the manager of internal audit for do-it-all,ltd, alarge, diversified decentralized manufacturing company. Over the past two yearsthe information  systems function in –do-it-all,Ltd, has undergone some dramatic, in particular, in light of the new strategicplan formulated by top management, it has shifted from a centralized operationto widely dispersed, decentralized operations. After top management had givenapproval to divisional and departmental manager to pursue their own informationsystems initiatives (providing project appeared to be cost-effectives),decentralized information systems groups and- user groups began to proliferate.Indeed, the activities of the centralized information system group weredecimated.  Over along period of time you had formulated a set of high-quality audit programs tohelp you evaluate the information system function. It has become clear to you,however, that these programs badly need updating in light of thedecentralization of the information system function that has occurred. You are currentlyengaged in the process of systematically updating these programs.  Required. Outline an auditprogram that will allow you to evaluate the design phase of the programdevelopment life cycle. Your audit program should start by stating the audit objectivesyou are seeking to achieve in undertaking an evaluation of the design phase. Nextyou should list the manager controls you would typically test undertaking anevaluation of the design phase, finally, you should describe the evidence-collection techniques  you use to test whetherthe controls are in place and operating reliably. Note that your audit programshould take into account the decentrialized nature of do-itt-all,Ltd,information systems function and, in particular, the prominent role played byend users in in development, maintenance, and operation of information system.Provide sufficient guidance so that one of your junior staff, with adequatesupervision, could follow your audit program