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

149 of 151

OPERATIONAL AUDITS OF AN AIS

In the evidence evaluation stage, the auditor measures the actual system against an ideal one (best practices).

An important consideration is that results are more significant than the policies and practices themselves.

If good results are achieved through deficient policies and practices, the auditor must carefully consider whether recommended improvements would substantially improve results.

Finally, the auditor should thoroughly document findings and conclusions and communicate audit results to management.

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