aaa) SYSTEM IMPLEMENTATIONm= TESTING THE ENTIRE SYSTEM - When all modules have been coded and tested, they must be brought together and tested as a whole. m= DOCUMENTING THE SYSTEM - Provides the auditor with essential information about how the system works DESIGNER AND PROGRAMMER DOCUMENTSTION OPERATOR DOCUMENTATION USER DOCUMENTATION= CLASSIFICATION SCHEME: -Novices- have little or no experience with computers and embarrassed to ask questions “Occasional user- once understood the system but forgot the some essential commands and procedures: *Frequent light users- are familiar with limited aspects of the system “Frequent power users- understand the new system and will readily to adapt new system