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103 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

103 of 151

OBJECTIVE 4: COMPUTER PROCESSING

Analysis of program logic

If an auditor suspects that a particular program contains unauthorized code or serious errors, a detailed analysis of the program logic may be necessary.

Done only as a last resort because:

It’s time-consuming

Requires programming language proficiency

To perform the analysis, auditors reference:

Program flowcharts

Program documentation

Program source code

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