"The Design Phase" Please respond to the following:

• Assess the value of involving accountants in the detail design and implementation phases of the SDLC, indicating the risks that may be mitigated related to organizational roles and responsibilities. Provide support for your answer.
• Evaluate the independence issues associated with auditing firms providing consulting services in developing and selecting new systems, suggesting how these issues may be mitigated or minimized giving consideration to the constraints imposed by SOX.