(1) Why is it becoming increasingly important for auditors to be consulted during the development phases of a new accounting information system? Should the auditor ideally be a full-time member of the systems development team?[4 marks]

(2) Provide an assessment on the auditing techniques that might be needed to audit accounting information systems in modern organisations that include (a) completely automated offices with computers in every desk, (b) cut across company boundaries, such as linkups between firms and major suppliers, and (c) cut across national borders via satellites and other devices.[5 marks]