Why is the auditor concerned about whether a company has controls over the development or changes it

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Why is the auditor concerned about whether a company has controls over the development or changes it makes to computer software? What impact do these controls have over the auditor’s conclusions for the ICFR audit? The financial statement audit?

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Auditing and Assurance Services Understanding the Integrated Audit

ISBN: 978-0471726340

1st edition

Authors: Karen L. Hooks

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Question Posted: Jan 21, 2015 10:34 AM

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Why is the auditor concerned about whether a company has controls over the development or changes it

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Because the ability to change programs is an entitylevel contro...View the full answer

Auditing and Assurance Services Understanding the Integrated Audit

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