Audit Considerations Of Object-Oriented Information Systems

Abstract

The object-oriented approach has changed the way in which designer/developers build systems. With this approach data and function are linked in a common entity called an object. These objects are reusable and can inherit characteristics from antecedent object. Such characteristics enable the designer/developer to build a new system by reusing objects drawn from a common object library. The characteristics of reusability and inheritance require the designer/developer to trust an object. It is the responsibility of the auditor to determine if such trust is warranted.