X hits on this document

735 views

0 shares

0 downloads

0 comments

69 / 151

© 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.

Document info
Document views735
Page views736
Page last viewedFri Jan 20 16:09:24 UTC 2017
Pages151
Paragraphs2415
Words11231

Comments