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

62 of 151

OBJECTIVE 2: PROGRAM DEVELOPMENT AND ACQUISITION

Compensating controls

Strong processing controls can sometimes compensate for inadequate development controls.

If auditors rely on compensatory processing controls, they should obtain persuasive evidence of compliance.

Use techniques such as independent processing of test data to do so.

If this type of evidence can’t be obtained, they may have to conclude there is a material weakness in internal control.

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