Software License Audit and Security Implications

Abstract

The typical purpose of software auditing is to assess the conformant of the developed software with the original plans, procedures, relevant regulations. Every audit involves several people with various roles in the auditing processes. The audit itself entails a number of preferable characteristics. In any audit engagement, the perceptions of the audit quality are directly related to the perceived reputation, credibility and objectivity of the auditor. This paper highlights and critically reviews the research works related to quality in audit, in particular, software license audit from the perspective of internal control and security. The paper examines existing studies in the field with a view to identifying future research opportunities in relation to software license auditing. Moreover, security implications and challenges in the context of software auditing, and a set of recommendations are provided.