Software licensing activities are often considered a limited area of auditor concern since upgrade events and installations are limited and seemingly simple. However, there is an entry on a financial statement balance sheet representing the recorded value of property, equipment and other durable purchased goods, and the treatment of software should be carefully examined for appropriateness along with security and internal control implications.

This sample compliance work program for software licensure compliance can be modified for scope considerations that depend on the extent and particulars of the licensing agreement included under review.