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

54 of 151

OBJECTIVE 1: OVERALL SECURITY

Audit procedures: Tests of controls

Auditors test security controls by:

Observing procedures.

Verifying that controls are in place and work as intended.

Investigating errors or problems to ensure they were handled correctly.

Examining any tests previously performed.

One way to test logical access controls is to try to break into a system.

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