The internal audit activity can be involved with systems development continuously, immediately prior to implementation, after implementation, or not at all. An advantage of continuous internal audit involvement compared to the other types of involvement is that:
Continuous internal audit involvement during systems development allows for the identification and correction of issues as they arise, thereby minimizing redesign costs. The internal audit activity can provide ongoing feedback and recommendations that preempt potential problems, reducing the need for significant rework after implementation.
Continuous involvement can even be a factor compromising independence. The right answer is simply that the presence of an internal auditor (with his expertise, consulting, assurance) can prevent defects and failures that may lead to reworking one or more tasks.
why c i think d
Continuous involvement can even be a factor compromising independence. The right answer is simply that the presence of an internal auditor (with his expertise, consulting, assurance) can prevent defects and failures that may lead to reworking one or more tasks.