© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 3: PROGRAM MODIFICATION
To test for unauthorized program changes, auditors can use a source code comparison program to compare the current version of the program with the original source code.
Any unauthorized differences should result in an investigation.
If the difference represents an authorized change, the auditor can refer to the program change specifications to ensure that the changes were authorized and correctly incorporated.