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.