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

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OBJECTIVE 2: PROGRAM DEVELOPMENT AND ACQUISITION

Audit procedures: Systems review

The auditor’s role in systems development should be limited to an independent review of system development activities.

To maintain necessary objectivity for performing an independent evaluation, the auditor should not be involved in system development.

During the systems review, the auditor should gain an understanding of development procedures by discussing them with management, users, and IS personnel.

Should also review policies, procedures, standards, and documentation for systems and programs.

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