Software audit review

A software audit review, or software audit, is a type of software review in which one or more auditors who are not members of the software development organization conduct "An independent examination of a software product, software process, or set of software processes to assess compliance with specifications, standards, contractual agreements, or other criteria".
"Software product" mostly, but not exclusively, refers to some kind of technical document. IEEE Std. 1028 offers a list of 32 "examples of software products subject to audit", including documentary products such as various sorts of plan, contracts, specifications, designs, procedures, standards, and reports, but also non-documentary products such as data, test data, and deliverable media.
Software audits are distinct from software peer reviews and software management reviews in that they are conducted by personnel external to, and independent of, the software development organization, and are concerned with compliance of products or processes, rather than with their technical content, technical quality, or managerial implications.
The term "software audit review" is adopted here to designate the form of software audit described in IEEE Std. 1028.
Objectives and participants.
"The purpose of a software audit is to provide an independent evaluation of conformance of software products and processes to applicable regulations, standards, guidelines, plans, and procedures". The following roles are recommended:
Principles of a Software Audit.
The following principles of an audit should find a reflection:
This list of audit principles for crypto applications describes - beyond the methods of technical analysis - particularly core values, that should be taken into account
Tools.
Parts of Software audit could be done using static analysis tools that analyze application code and score its conformance with standards, guidelines, best practices. From the List of tools for static code analysis some are covering a very large spectrum from code to architecture review, and could be use for benchmarking.