A division of your company purchased a large quantity of new desktop computers during the current fiscal year. An internal audit manager has asked you to audit the process used to acquire the computers. He also wants you to determine whether the computers have been used properly and accounted for correctly. The manager specified a set of audit objectives to guide your tests. For example, he wants you to determine whether:

1. The purchases of the computers were properly authorized.

2. Responsibilities regarding the computers are propperly segregated.

3. The computers, as well as the software and information they contain, are properly safeguarded. Consider both physical and logical access

4. Laws and regulations regarding software usage have been complied with.

5. The computers recorded as being purchased actually exist.