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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.