This type of audit involves an inspection of a firm’s IT structure, program and performance. They are generally classified into three types:
- General Controls Review: an assessment of the authorities that oversee the running, upkeep and safeguarding of application systems in a certain milieu.
- Application Controls Review: this could incorporate an introspection of authority over the input, processing and production of systematic material.
- System Development Review: this involves an introspection of the progress of a new application system. This includes an assessment of the development procedure as well as the end-product.
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