Information Technology Reference
In-Depth Information
ments should be signed with the software developer. Where the enterprise does not need
to keep the code, the IS auditor should advise management on the need to have a contract
which will ensure that the enterprise can have access to the code in the event of the soft-
ware developer going out of business.
The involvement of auditors in system development or deployment is considered a key re-
quirement because it ensures that the system is developed or deployed according to agreed
specifications. The role and responsibilities given to IS auditors during implementation of
a system may vary from project to project. The key criterion is to ensure that the auditor is
independent and there are no conflicts of interests.
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