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

69 of 151

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.

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