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

67 of 151

OBJECTIVE 3: PROGRAM MODIFICATION

Audit procedures: System review

During systems review, auditors should:

Gain an understanding of the change process by discussing it with management and user personnel.

Examine the policies, procedures, and standards for approving, modifying, testing, and documenting the changes.

Review a complete set of final documentation materials for recent program changes, including test procedures and results.

Review the procedures used to restrict logical access to the developmental version of the program.

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