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AUDIT Considerations In respeCt o f GoinG ConCern In Th e Current eConomiC environment

The audit work required for a live application review is very similar to that undertaken for a system under development with one main exception. When auditing an application under development, there is little opportunity for detailed audit testing. Audit work will focus on evaluating the adequacy of security and control using discussion and a review of technical documentation. The testing phase of the project may allow some scope for control testing, but this is artificial. With a live application review, there is considerable scope for audit testing, as live data will be available together with other documentary evidence such as error logs. Effective use of CAATS (See Section 5.