[Aspect] Systems Development [Target audience] The target audience of the SD aspect will typically include Heads of systems development functions System developers IT auditors [Issues probed] How business requirements (including information security requirements) are identified; and how systems are designed and built to meet those requirements. [Scope and coverage] Development activity of all types, including: Projects of all sizes (ranging from many worker-years to a few worker-days) Those conducted by any type of developer (e.g. specialist units or departments, outsourcers, or business users) Those based on tailor-made software or application packages [Focus] 
A systems development unit or department, or a particular systems development project.