Case Study Overview The purpose of this case study is to help students understand and evaluate the system development internal control issues that have impacted the United States Coast Guard (Coast Guard). The organization attempted to upgrade an antiquated system with a robust electric records (EHR) system, which included billing, scheduling, and reporting lab results. Unfortunately, after five years and $60 million, the entire project was terminated. The case study leverages findings identified in the congressional report (GAO-18-59) called, Coast Guard Health Records - Timely Acquisition of New System Is Critical to Overcoming Challenges with Paper Process." After reading the case study, the student will act in the role of a consultant to analyze the situation and identify system development related internal controls and processes that would address the organization's issues for future implementations Based on the information provided, identify the Coast Guard's system development issues and provide recommendations regarding their systems development internal controls. Case Study Overview The purpose of this case study is to help students understand and evaluate the system development internal control issues that have impacted the United States Coast Guard (Coast Guard). The organization attempted to upgrade an antiquated system with a robust electric records (EHR) system, which included billing, scheduling, and reporting lab results. Unfortunately, after five years and $60 million, the entire project was terminated. The case study leverages findings identified in the congressional report (GAO-18-59) called, Coast Guard Health Records - Timely Acquisition of New System Is Critical to Overcoming Challenges with Paper Process." After reading the case study, the student will act in the role of a consultant to analyze the situation and identify system development related internal controls and processes that would address the organization's issues for future implementations Based on the information provided, identify the Coast Guard's system development issues and provide recommendations regarding their systems development internal controls