Re: "As is common with IT systems, even after testing issues may also emerge ..."
Testing implies several levels - unit testing, integration testing and business testing (at the very least) - some of the most effective projects I ever worked on had a couple of experienced business users seconded to the development team to provide advice and answer questions during development, to write and execute the business test plans, and to help write the documentation and provide user training. The users got the systems they wanted and needed.