1. How do you protect yourself against the claims that you have not audited the system development life cycle thoroughly?
2. What does a systems analyst do?
3. Who should determine the priorities in system development? For instance, who should determine whether the computerization of "accounts payable" or "warehouse operations" comes first? Accountant? Auditor? IT personnel? or Who in management?
4. What should an auditor do if he is invited to participate as a programmer (assuming he is knowledgeable in programming) in the system development life cycle? Should he accept or decline this offer? What would happen if accepts the offer?
5. What are the roles of an auditor in the system development process?
6. Why should an auditor know how a computerized accounting system is developed