As computers became more sophisticated, auditors recognized that they had fewer and fewer findings related to the correctness of calculations and more and more on the side of unauthorized access. Moreover, the checks and balances that were devised to maintain correctness of calculations were implemented as software change control measures. These rely heavily on security to enforce controls over segregation of duties between programming, testing, and deployment staff. This meant that even programming changes relied in some measure for their effectiveness on computer security controls. Nowadays, information systems audit seems almost synonymous with information security control testing.