Importance of system documentation.
i. Provides a basis for management to review the system prior to authorisation
ii. Staff training on the use of system.
iii. Implements smooth personnel changes and avoiding the problem that key employees may take with them all knowledge about the way the system works.
iv. Revising existing systems and programs
v. It is useful to the auditor for preliminary evaluation of the system and of its controls.
vi. Could assist in disaster recovery.