You are an external auditor undertaking a review of systems development controls in one of your client

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You are an external auditor undertaking a review of systems development controls in one of your client organizations. Since your last review, the client has converted some of its major accounting applications from batch systems to online, real-time, update systems. They did not notify you of the work they were undertaking. These systems are the first major online systems the company has developed.

During an interview you have with the manager, systems development, you ask about the types of user-interface design standards employed to guide systems development work. The manager indicates the standards are still being developed. She says she is not concerned, however, because all her analysts and programmers who worked on the conversion projects went to a common course where they learned about user-interface design and programming. So far she has not received any complaints from users about the quality of the interface.

Required. In light of the information provided by the manager, systems development, how would you now proceed with your audit work?

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