Problem
In 2020, Simpson Trucking Ltd, a national trucking company, identified the need for a new software program to help improve the efficiency of its trucking business. After the company's CEO, its internal auditor, accounting department and operation management departments' specifed the requirements for the new software system, Simpson Trucking Ltd enlisted ABCD Sofiware Ltd to develop the new software program. Other than advising ABCD Software Ltd on the company' s requirements for the new software, Simpson Trucking Ltd 1was not involved in the subsequent design and development of the new software. Both companies agreed that payment was due only once the software program had passed its initial set-up stage. Six (6} months years later, ABCD Software Ltd integrated the new software into Simpson Trucking Ltd's operation after which Simpson Trucking Ltd made full payment to ABCD Software Ltd and turned off the old system. During the first few months of operating the new system: it became apparent that it was not fit for purpose because important internal control functions were absent. Ultimately, these problems have led to dissatisfied customers, with some having stopped doing business with Simpson Trucking Ltd.
With reference to the information provided above, discuss why and how Simpson Trucking Ltd's auditors should have played a more active role in developing the new software program.