The audit committee of Jones, Inc., has asked the director of internal auditing about the concept of "systems development auditing." They are specifically interested in 1. An operational audit of the system development process.

2. An audit of the adequacy of the controls in the new system.

Required:

a. Define the phrase "operational audit of the systems development process."

b. Identify the major audit objectives associated with an operational audit of the systems development process.

c. State and briefly describe the more important auditing procedures the auditor would perform while conducting an operational audit of the systems development process.