Auditability of Software: A Survey of Techniques and Costs*
Ira R. Weiss · MIS Quarterly · 1980
Numerous techniques have been identified to assist EDP auditors in accomplishing audit objectives. Within this realm a major issue of interest is identifying methodologies to monitor the reliability and integrity of production software. This article presents a number of available techniques to audit software, and evaluates each on the basis of development cost, operational cost, appropriate timing of usage, and effectiveness.