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

61 of 151

OBJECTIVE 2: PROGRAM DEVELOPMENT AND ACQUISITION

Audit procedures: Tests of controls

To test systems development controls, auditors should:

Interview managers and system users.

Examine development approvals.

Review the minutes of development team meetings.

Thoroughly review all documentation relating to the testing process and ascertain that all program changes were tested.

Examine the test specifications, review the test data, and evaluate the test results.

If results were unexpected, ascertain how the problem was resolved.

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