© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 3: PROGRAM MODIFICATION
Two additional techniques detect unauthorized program changes:
On a surprise basis, the auditor uses a verified copy of the source code to reprocess data and compare that output with the company’s data.
Discrepancies are investigated.
Similar to reprocessing except that the auditor writes his own program instead of using verified source code.
Can be used to test a program during the implementation process.