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

71 of 151

OBJECTIVE 3: PROGRAM MODIFICATION

Auditors should observe testing and implementation, review related authorizations, and, if necessary, perform independent tests for each major program change.

If this step is skipped and program change controls are subsequently deemed inadequate, it may not be possible to rely on program outputs.

Auditors should always test programs on a surprise basis to protect against unauthorized changes being inserted after the examination is completed and then removed prior to scheduled audits.

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