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

70 of 151

OBJECTIVE 3: PROGRAM MODIFICATION

Two additional techniques detect unauthorized program changes:

Reprocessing

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.

Parallel simulation

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.

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