Audit review process is carried out on a software product, by people who are not members of the team which develops the software.
The auditing team are not so much concerned with the effectiveness or quality of the software, or the implications of its use upon the organization. They are solely interested in its compliance with various standards which are laid down.
The audit reviewis usually initiated by someone in the organization which owns the software, although this does not have to be the case. The auditing committee can consist of one or more auditors.
Audits of software are mainly concerned with whether the software meets certain standards which are set by an independent organization. It is therefore important that the auditing committee is led by someone who is completely free from bias.
Read about all types of audit reviews here
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