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