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40 Accounting Systems and Financial Soft... > 40.2 Personal Money Management Softw... - Pg. 297

40.4 Getting the Evidence 297 The other thing to bear in mind is that the audit-tracking feature in many of the programs can be turned off, rendering the feature useless. 40.3.2 Mid-level to enterprise accounting software Accounting software packages used by larger companies and organizations will always have excellent auditing capabilities. This of course cannot account for whether or not an in-house developed solution would have such features. Unless the developer of an in-house or custom application is required to ensure compli- ance with regulatory requirements like Sarbanes-Oxley, it is possible that even a large company can be caught without proper safeguards in place. However, few businesses of any size would want to operate without such safeguards available to protect themselves against internal and external fraud. 40.4 GETTING THE EVIDENCE As with any application that uses a database for storage--and all financial pack- ages do--the simplest way to get the evidence is by using the software itself for the