Auditability of Software: A Survey of Techniques and Costs*
Authors: Weiss, Ira R.
Journal: MIS Quarterly (1980)
DOI: 10.2307/248959
<jats:p>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.</jats:p>