An EA is the explicit description and documentation of the current and desired relationships among business and management processes and information technology.
This can include processes such as requirements gathering and documentation, source code control, code review, change management, configuration management, release management, and the actual testing of the software, explains Matt Miller, chief technology officer at CareerBliss.
He added that he carried out work at the direction of senior management to make accounting changes "for which I knew there was no justification or documentation".