Guideline software technologies
Several Treasury Board policy instruments set out Government of Canada accessibility requirements for IT see subsection 5. The Standard on Web Accessibility applies to public-facing web content only. It does not apply to public-facing IT solutions and equipment or to internal-facing IT solutions, equipment and web content. Departments, agencies and organizations are strongly encouraged to leverage the Harmonised European Standard, EN , when:.
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For example, a new version of an income tax product may contain updated income tax tables and modified tax forms, or an anti-virus product may contain modified screens to permit a user to choose when to automatically run an anti-virus scan. Alternatively, major releases may contain features and functions that involve software development activities that are directed at resolving software development uncertainties through a process of experimentation by identifying and conducting a process designed to evaluate alternatives which fundamentally relies on the principles of computer science.
For example, a new version of an income tax product may involve the development or modification of data encryption algorithms to protect the privacy and integrity of the electronic submission of tax returns, or a new version of an anti-virus product may involve the development or modification of heuristic algorithms to detect new incoming computer viruses.
For example, particular software development uncertainties, such as very small screen sizes, software that must be failsafe, or a requirement to develop a new communication protocol, may need to be resolved through identifying and conducting a process designed to evaluate alternatives which fundamentally relies on the principles of computer science. Alternatively, for example, a software utility program designed to recover data from a hard disk, even though the file was previously deleted and its disk space reused by other applications, may involve design uncertainties which can only be resolved through identifying and conducting a process designed to evaluate alternatives, which fundamentally relies on the principles of computer science.
Alternatively, changing a technology upon which an existing product was originally based may involve changing the underlying architecture of the software in order to accommodate the new technology. For example, changing an application that had run on a mainframe, to an application that runs in a grid computing environment may involve software development uncertainties that need to be resolved through identifying and conducting a process designed to evaluate alternatives which fundamentally relies on the principles of computer science.
Low Risk Categories of Software — means that these activities rarely fail to constitute qualified research under I. The intent of this document is to provide guidelines for examining software development activities by identifying categories of software development that are at a low risk, moderate risk, and high risk of not constituting qualified research under I.
Thus, these guidelines can aid in risk analysis and can help focus limited audit resources by ranking software development activities at lowest to highest risk of not constituting qualified research. More In File. Introduction This document provides guidelines for examining the I. Summary of Recommended Audit Procedures To assist in focusing upon those software development activities at greatest risk of not constituting qualified research under I.
For the purpose of these guidelines, risk is defined as follows: High risk means that these activities usually fail to constitute qualified research under I.
Moderate risk means that these activities often fail to constitute qualified research under I. Low risk means that these activities rarely fail to constitute qualified research under I. Project planning and project management. Project planning and project management activities typically involve obtaining estimates of the resource requirements, developing and tracking the schedule and budget, and acquiring necessary resources e.
These activities specify the features desired in the new software, but tend not to address any software development uncertainties. Estimating resource requirements. This activity involves estimating the resource needs e. If the resource needs exceed management expectations e. These activities involve the actual writing of the software programs that comprise the new or improved business component. Tuning and benchmarking of software.
These activities involve running benchmark programs and comparing their performance and answers i. Performing software maintenance and debugging. Software maintenance typically consists of debugging a problem, reviewing, analyzing, and understanding existing program code.
Debugging may uncover errors in requirements, programming errors, misunderstandings in interfaces, unexpected system behavior, deficiencies, or defects in vendor or subcontractor products, and integration errors, etc. Beta and subsequent testing typically is done against the entire software business component, not just the portion of the software that was modified.
Software applications generally last for years, if not decades. Thus, once a vendor releases a new product, subsequent minor releases e. Critical fix or patch releases may occur more frequently, such as to fix software bugs or security issues that cannot wait for the next minor or major release of the software. Corrective, adaptive, and perfective maintenance generally utilize the same existing architecture and technologies of the released product. These maintenance activities typically involve analysis, debugging, reverse engineering, making program modifications, and testing of the modifications that were made.
Such maintenance activities, in general, are not directed at resolving software development uncertainties through identifying and conducting a process designed to evaluate alternatives which fundamentally relies on the principles of computer science. Software application configuration.
Applications purchased from outside vendors frequently have to be configured to meet the specific needs and requirements of the taxpayer. For example, configuration activities may involve defining a chart of accounts, defining the number of users, setting access privileges to various functions or reports, etc.
Such configuration activities, in general, are not directed at resolving software development uncertainties through identifying and conducting a process designed to evaluate alternatives which fundamentally relies on the principles of computer science.
Reverse engineering. Reverse engineering activities typically consist of examining existing programs, databases, and files in order to figure out how an existing application really works. For example, if a new application was supposed to interface with an existing legacy application, then the software engineers might need to reverse engineer the data interface supported by the legacy application.
Reverse engineering is not qualified research under I. See Treas. Performing studies, or similar activities, to select vendor products. For example, choosing between database management systems like Oracle or DB2 , choosing between computer manufacturers e.
Such studies are generally not directed at resolving software development uncertainties through identifying and conducting a process designed to evaluate alternatives which fundamentally relies on the principles of computer science. Detecting flaws and bugs in software. Learn more. A flexible GPR solution with a wide range of antenna options and measuring devices, offering exceptional range and resolution.
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