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It is necessary that audit's participation in the development process be independent and objective. Auditors can determine and should recommend appropriate controls to project management. However, such recommendations do not necessarily "pre-approve" the controls, but instead guide the developers in considering appropriate control standards and structures throughout their project. The auditors are more than just "consultants" on internal controls.
From a study by Tobias Assman on Incentives for Participation at https://courses. ischool. berkeley. edu/i296a-3/f06/wiki/index.