A.The Post Completion Review should take place immediately after the implementation while all the facts are still fresh in everyone's minds.

B.When planning the new system, a clear business case must be approved specifying functionality, data transformation, expected costs and benefits.

C.When developing the new system, the developers must follow defined programming standards and carry out component test to specified test harness outputs.

D.When the implementation of the new system is taking place, parallel running must be undertaken to ensure the output for the new system exactly matches that from the old system.

E.When designing the new system, controls must be put in place to ensure that all the functionalities of the old system are replicated.

F.When doing the analysis for the new system particular care should be taken over the data specification, transformation and manipulation, ensuring that expected outputs are defined and that such output meets the needs and expectations of the business users.

A.NEDs are not responsible for determining executive directors' remuneration.

B.NEDs have a key role in removing executive directors.

C.Individual NEDs should be on at least five boards if possible so as to give them wide experience.

D.NEDs should satisfy themselves on the integrity of financial information and should develop the control systems to ensure that integrity is maintained.

A.Certified security

B.Cheapest option offered

C.Proximity of facilities to head office

D.Robust service level agreement