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	<title>R&#38;D Tax Credit software</title>
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	<description>Research Tax Credit software</description>
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		<title>Software Development: Data quality, data cleansing, and data consistency activities</title>
		<link>http://www.titanarmor.com/2010/09/audits/irs_audit_details/software-development-data-quality-data-cleansing-and-data-consistency-activities/</link>
		<comments>http://www.titanarmor.com/2010/09/audits/irs_audit_details/software-development-data-quality-data-cleansing-and-data-consistency-activities/#comments</comments>
		<pubDate>Thu, 02 Sep 2010 11:16:09 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1679</guid>
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These activities include such activities as designing and implementing software to validate and/or clean data fields, and/or make the data fields consistent across databases and applications.  For example, an address field could be defined differently in every database, or when transferring data between systems, such as between a mainframe and a UNIX server, the format [...]]]></description>
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		<title>Software Development: Writing hardware device drivers to support new hardware</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-writing-hardware-device-drivers-to-support-new-hardware/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-writing-hardware-device-drivers-to-support-new-hardware/#comments</comments>
		<pubDate>Tue, 31 Aug 2010 12:20:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1675</guid>
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The vendors of new hardware devices generally provide documentation as to what the capabilities and functions of the devices are, as well as a description of the commands that must be programmed in order to make the devices work.  For example, a hard disk vendor would provide the software commands to read data from and [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development: Re-hosting or porting an application</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-re-hosting-or-porting-an-application/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-re-hosting-or-porting-an-application/#comments</comments>
		<pubDate>Fri, 27 Aug 2010 11:57:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1672</guid>
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Re-hosting or porting an application to a new hardware platform generally involves the adaptation of the existing software business component to the new hardware or software platform, not resolving software development uncertainties through identifying and conducting a process designed to evaluate alternatives which fundamentally rely on the principles of computer science.  Note that such an [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development: Upgrading to newer versions of hardware or software</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-upgrading-to-newer-versions-of-hardware-or-software/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-upgrading-to-newer-versions-of-hardware-or-software/#comments</comments>
		<pubDate>Thu, 26 Aug 2010 13:03:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1669</guid>
		<description><![CDATA[
			
				
			
		
These activities involve installing new releases of software, or installing new hardware, each of which typically involves following the vendor’s installation instructions. There are occasions in which an installation or upgrade fails. However, the resultant activities would then generally be directed at debugging the installation and/or talking with the vendor to determine what went wrong, [...]]]></description>
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		<title>Software Development: Developing a business component that is substantially similar</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-developing-a-business-component-that-is-substantially-similar/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-developing-a-business-component-that-is-substantially-similar/#comments</comments>
		<pubDate>Mon, 23 Aug 2010 13:17:04 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1665</guid>
		<description><![CDATA[
			
				
			
		
These activities usually involve an analysis of the products already in the marketplace in order to determine, for example, functions and features, what the user interface screens look like, and what must be done in order to develop a similar business component.  In addition, since these other competitive products are already on the market, the [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development: Modifying an Existing Software Business Component</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-modifying-an-existing-software-business-component/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-modifying-an-existing-software-business-component/#comments</comments>
		<pubDate>Fri, 20 Aug 2010 12:55:59 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1661</guid>
		<description><![CDATA[
			
				
			
		
Activities associated with modifying software to use new devices or standards generally involve an examination of the existing software to locate where these changes need to be inserted into the software.  In order to locate where these changes should be inserted, activities such as reviewing program code and/or documentation, reverse engineering, debugging, and routine testing [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development: Detecting flaws and bugs in software</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-detecting-flaws-and-bugs-in-software/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-detecting-flaws-and-bugs-in-software/#comments</comments>
		<pubDate>Thu, 19 Aug 2010 11:30:44 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1657</guid>
		<description><![CDATA[
			
				
			
		
Encountering flaws and bugs in software, including vendor software, usually occurs during debugging and routine testing of the software.  These debugging and testing activities 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, but instead are [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development:  Performing studies, or similar activities, to select vendor products</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-performing-studies-or-similar-activities-to-select-vendor-products/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-performing-studies-or-similar-activities-to-select-vendor-products/#comments</comments>
		<pubDate>Wed, 18 Aug 2010 17:07:52 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1653</guid>
		<description><![CDATA[
			
				
			
		
For example, choosing between database management systems (like Oracle or DB2), choosing between computer manufacturers (e.g., H-P, IBM, or Dell), choosing between enterprise resource program suppliers (e.g., SAP, Oracle, or PeopleSoft), or choosing between web portal platforms (e.g., WebLogic or Web Sphere) are generally routine due diligence product selection studies.
Such studies are generally not directed [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development: Reverse Engineering</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-reverse-engineering/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-reverse-engineering/#comments</comments>
		<pubDate>Tue, 17 Aug 2010 11:25:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1645</guid>
		<description><![CDATA[
			
				
			
		
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 [...]]]></description>
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		<slash:comments>1</slash:comments>
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		<title>Software Development: Software Application Configuration</title>
		<link>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-software-application-configuration/</link>
		<comments>http://www.titanarmor.com/2010/08/audits/irs_audit_details/software-development-software-application-configuration/#comments</comments>
		<pubDate>Mon, 16 Aug 2010 12:18:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[5.3 - Audit Details]]></category>

		<guid isPermaLink="false">http://www.titanarmor.com/?p=1642</guid>
		<description><![CDATA[
			
				
			
		
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.  This process may involve selecting among vendor defined options, and/or [...]]]></description>
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		<slash:comments>1</slash:comments>
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