The key issue of audit involvement in live applications is to determine who will undertake the review. In many organisations, computer auditors will perform a live review of IT applications, whilst in others, live applications may be viewed as a business area and therefore the responsibility of a business auditor. Increasingly, a joint approach is being adopted by many organisations where the IT application forms part of a wider scope audit of the business area and enables a more integrated and complete review to be undertaken. The frequency of the periodic review is also important. Risk should be the key factor in determining frequency and hence, importance to the organisation. .
