© 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:
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.