Which of the following is listed as a development activity for systems and resources?

• A. Design
• B. Compliance auditing
• C. Financial reporting
• D. Risk management

Answer: (A)

Development activities for systems and resources focus on building and shaping the solution. Design is the step where requirements are translated into a blueprint: outlining the architecture, components, data flows, interfaces, security controls, performance, and how resources will be allocated. This design blueprint guides the actual implementation and ensures the system will meet the intended needs and constraints. The other items—compliance auditing, financial reporting, and risk management—serve governance, assurance, and operational control functions rather than the act of developing the system itself. So, designing is the development activity that fits best.