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AUDIT PROGRAMS and COMPLIANCE VERSUS SUBSTANTIVE TESTING (General audit…

- - - - for example, to provide assurance that only authorized modifications are made to production programs.
- - - - – The use of generalized audit software to survey the contents of data files (e.g., system logs, user access list)
      - – The use of specialized software to assess the contents of operating systems, databases and application parameter files
      - – Flowcharting techniques for documenting business processes and automated controls
      - – Inquiry and observations
      - – The use of audit logs and reports to evaluate parameters
      - – Review of documentation
      - – Walk-throughs
      - – Reperformance of controls
- - - - In this context, the audit report can be viewed as a particular work paper.
- - - - After careful evaluation, an IS auditor may
        communicate the need for a detailed investigation to appropriate authorities.
        
        IS auditor identifying a major fraud or if the risk associated with the detection is high, audit management should also consider communicating in a timely manner to the AUDIT COMMITTEE.