© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 3: PROGRAM MODIFICATION
If internal controls over program changes are deficient, compensation controls are:
Source code comparison;
The presence of sound processing controls, independently tested by the auditor, can also partially compensate for deficiencies.
But if deficiencies are caused by inadequate restrictions on program file access, the auditor should strongly recommend actions to strengthen the organization’s logical access controls.