Software development life cycle: Encyclopedia II - Software development life cycle - Auditor Review and Recommendations

Software development life cycle - Auditor Review and Recommendations

Auditors should review the software development process and procedures, even if they are not involved in a particular project. This review should evaluate the procedures and how they are implemented. The process of development and the quality of the final software may also be assessed if needed or requested. A business may want the auditing firm to be involved throughout the process to catch problems earlier on so that they can be fixed more easily. An auditor can serve as a controls consultant as part of the development team or as an independent auditor as part of an information technology audit.

In making recommendations, auditors should consider the cost of implementing controls and alternatives such as manual controls. Recommendations should be forwarded to the development team leader, management, or the audit committee depending on the business. Clarifying the cost to the business if the control is not implemented in terms of errors, fixes, and additional audit fees.

Adapted from the Wikipedia article "Auditor Review and Recommendations", under the G.N U Free Docmentation License. Please also see http://en.wikipedia.org/wiki