As the auditor responsible for examining the accounts receivable system within an information systems facility, you decide to undertake code review of a COBOL program that prints out a list of customers who have exceeded their allowed credit limit. Because the source code is stored in a library and online facilities are available, you use an editor to retrieve all instances of various key words in the program. One of the "IF" statements you retrieve runs as follows:

IF ACBAL LE ALLOWBAL OR ACNUM EQ C105-6A NEXT SENTENCE ELSE PERFORM PRINT-ROUTINE END-IF You are perplexed by this piece of code. None of the employees within the organization has an account with the company numbered C105-6A. Moreover, you cannot find any customer to whom this account number has yet been issued.

Required: Try to identify why you should be concerned with this piece of code. When you have identified the reason why you should be concerned, outline how you would then proceed with the audit. Note, you will require a basic knowledge of COBOL (or some programming knowledge) to be able to answer this question.