ABSTRACT:

There is general agreement that auditors-either internal or independent auditors or both-should participate at "appropriate" points in the information system development process. There is little current guidance for those charged with the assignment of audit personnel in determining the "appropriate" points or the audit purpose of participation. This paper presents a model which allows individuals charged with such assignment responsibilities to equate audit purpose with specific system development activities in order to determine the point at which auditors should be assigned to the development process. A representative selection of participation points is presented.