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Biasanya, rencana audit harus memperhatikan lingkungan pengendalian TI di sekitar aplikasi, dalam konteks tujuan audit. Jika tujuan audit adalah mengaudit fungsionalitas dengan tepat, kontrol tersebut

Biasanya, rencana audit harus memperhatikan lingkungan pengendalian TI di sekitar aplikasi, dalam konteks tujuan audit. Jika tujuan audit adalah mengaudit fungsionalitas dengan tepat, kontrol tersebut mungkin berupa kontrol pengembangan aplikasi atau kontrol siklus hidup pengembangan (SDLC). Jelaskan dampaknya apabila faktor lingkungan TI tidak dipertimbangkan dalam perencanaan audit

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