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

72 of 151

OBJECTIVE 3: PROGRAM MODIFICATION

Compensating controls

If internal controls over program changes are deficient, compensation controls are:

Source code comparison;

Reprocessing; and/or

Parallel simulation.

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.

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