Explanation: In the programming and training phase of the SDLC, the software and other components of the system faithfully incorporate the design specifications, and proper documentation and training are provided. Answer: D is incorrect. During the initiation phase, the need for a system is expressed and the purpose of the system is documented. Answer: A is incorrect. During the design phase, systems requirements are incorporated into design. This phase specifies to include controls that support the auditing of the system. Answer: B is incorrect. During the evaluation and acceptance phase, the system and data are validated, all the control requirements and the user requirements are met by the system.