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IPPF-PRACTICE GUIDE, GTAG 14: AUDITING USER-DEVELOPED APPLICATIONS Christine A. Bellino, Douglas Ochab, and Jeffery S. Rowland. Altamonte Springs, FL: The Institute of Internal Auditors, 2010. 32 pages.
As a Practice Guide, this statement provides guidance to internal auditors that is strongly recommended but not mandatory and was subject to a formal review and approval process. The...