What does a system requirement specify?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

A system requirement outlines the necessary functionalities and capabilities that a system must deliver to effectively fulfill the needs of its users and stakeholders. This includes detailing how the system should operate in various scenarios to ensure it meets service commitments, user demands, and performance criteria.

By focusing on what the system must achieve in terms of behavior and outcomes, system requirements serve as a foundation for the development and evaluation of the system. They guide the design and implementation processes by setting clear expectations about functionality, rather than dictating specific design elements or technical specifications. This ultimately ensures that the final product aligns with the intended use and objectives, enabling users to effectively operate and utilize the system.

The other options touch on related aspects but do not capture the primary function of system requirements. For instance, design specifications relate to how the system is structured rather than what it must accomplish. Regulatory standards address compliance and legal obligations that may be influenced by system requirements but are not defined within them. Finally, while security measures are crucial for data protection, they represent a specific area of concern rather than a comprehensive overview of the system's expected functionalities.

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