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

68 of 151

OBJECTIVE 3: PROGRAM MODIFICATION

Audit procedures: Tests of controls

An important part of these tests is to verify that program changes were identified, listed, approved, tested, and documented.

Requires that the auditor observe how changes are implemented to verify that:

Separate development and production programs are maintained; and

Changes are implemented by someone independent of the user and programming functions.

The auditor should review the development program’s access control table to verify that only those users assigned to carry out modification had access to the system.

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