Controls Over Copyrighted Computer Software

摘要

Copyrighted computer software programs are used on as many as 377,500 microcomputers throughout the DoD. DoD does not maintain records on the number of software programs on hand, but the proliferation of computers within DoD suggests that millions of software programs may be in use. Federal copyright law grants copyright owners exclusive rights to duplicate or distribute the programs. Although software vendors attempt to control unauthorized use of their products through licensing agreements that invoke the protection available under copyright statutes, compliance with licensing agreements relies on the integrity of the software user. The audit objective was to determine whether policies and procedures for controlling and using computer software programs within the DOD were adequate to ensure compliance with licensing agreements and copyrights. We also evaluated applicable internal controls.