Explain why the auditor's role in program development and acquisition should be limited.

The auditor's role in any organization systems development should be limited only to an independent review of systems development activities. The key to the auditor's role is independence; the only way auditors can maintain the objectivity necessary for performing an independent evaluation function is by avoiding any and all involvement in the development of the system itself. If auditor independence is impaired, the audit itself may be of little value and its results could easily be called into question. The auditors could be basically reviewing their own work.