You are an internal auditor for a manufacturing company. You have reviewed the internal controls of a computer system that processes most of the accounting transactions. You have studied the company's documentation of its systems, filled out an internal control questionnaire, and you have interviewed all of the key IS personnel. You report to your senior that the company has designed a successful set of internal controls into its computer systems, and you include this conclusion in your report on accounting controls.

What have you forgotten to do? Explain.

List examples of specific audit procedures that you would recommend before making any conclusions.