The development of an accounting system involves four phases: analysis, design, implementation and follow-up. Identify the statement that best describes each of these four phases.

(a) Determining internal and external information needs, identifying information sources and the needs for controls, and studying alternatives.

(b) Evaluation and monitoring of effectiveness and efficiency, correction of weaknesses, implementation and design.

(c) Creation of forms and documents, selection of procedures, and preparation of job descriptions.

(d) Implementing new or revised documents, procedures, reports and processing equipment; hiring and training personnel through a start-up or transition period.