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    Auditing in Computer Environment in Word

    Uploaded by

    Lotte Cabrera
    The document discusses auditing in a computer environment. It outlines approaches such as auditing around, through, and with computers. It discusses using computers for audit automation, such as working papers, statistical sampling, and decision support systems. Software like word processing, spreadsheets, and expert systems can aid audit work. Computers can help with time budgeting, analytical procedures, and permanent file information. Challenges for auditing computer systems include a lack of visible evidence and systematic errors. Controls are needed over audit computers for security, accuracy, access, backups, virus protection, and training. The document also discusses internal controls over computer-based accounting systems, including application controls for completeness and accuracy, and general controls related to the computer

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    Auditing in Computer Environment in Word

    Uploaded by

    Lotte Cabrera
    314 views2 pages
    The document discusses auditing in a computer environment. It outlines approaches such as auditing around, through, and with computers. It discusses using computers for audit automation, such as working papers, statistical sampling, and decision support systems. Software like word processing, spreadsheets, and expert systems can aid audit work. Computers can help with time budgeting, analytical procedures, and permanent file information. Challenges for auditing computer systems include a lack of visible evidence and systematic errors. Controls are needed over audit computers for security, accuracy, access, backups, virus protection, and training. The document also discusses internal controls over computer-based accounting systems, including application controls for completeness and accuracy, and general controls related to the computer

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    AIS lectures part 2

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    The document discusses auditing in a computer environment. It outlines approaches such as auditing around, through, and with computers. It discusses using computers for audit automation, such as working papers, statistical sampling, and decision support systems. Software like word processing, spreadsheets, and expert systems can aid audit work. Computers can help with time budgeting, analytical procedures, and permanent file information. Challenges for auditing computer systems include a lack of visible evidence and systematic errors. Controls are needed over audit computers for security, accuracy, access, backups, virus protection, and training. The document also discusses internal controls over computer-based accounting systems, including application controls for completeness and accuracy, and general controls related to the computer

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    314 views2 pages

    Auditing in Computer Environment in Word

    Uploaded by

    Lotte Cabrera
    The document discusses auditing in a computer environment. It outlines approaches such as auditing around, through, and with computers. It discusses using computers for audit automation, such as working papers, statistical sampling, and decision support systems. Software like word processing, spreadsheets, and expert systems can aid audit work. Computers can help with time budgeting, analytical procedures, and permanent file information. Challenges for auditing computer systems include a lack of visible evidence and systematic errors. Controls are needed over audit computers for security, accuracy, access, backups, virus protection, and training. The document also discusses internal controls over computer-based accounting systems, including application controls for completeness and accuracy, and general controls related to the computer

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    AUDITING IN COMPUTER ENVIRONMENT

    Approaches

    Auditing around the computer


    Auditing through the Computer
    Auditing with the computer

    Use of computer of audit automation

    Working Papers
    Statistical sampling and analytical procedures
    Decision Support System;

    Types of software on PC in order to aid his audit work

    Standard software for word processing , spreadsheets

    Expert systems.

    Generally, an auditor can use his PC to assist for

    Production of time budget and budgetary control

    . Analytical procedures.

    The maintenance of permanent file information

    The computer systems challenges

    lack of visible evidence and systematic errors. What to do?

    techniques available to him,


    The internal controls,
    the availability of the data
    the length of time it is retained in a readily usable form.

    Controls over audit computers

    Security, and Accuracy (of input, processing and output). The auditor should exercise
    controls when PCs are used by auditor in their work are as follows:

    Access controls for users by means of passwords

    Controls over audit computers


    Back up of data contained on files, regular production of hard copy; back-up disks held
    off the premises.
    Viral protection for programs and Training users.
    Evaluation and testing of programs use 6.Proper recording of input data , to ensure
    reasonableness of output

    The internal control over computer based accounting system


    Application controls
    General controls

    The internal control over computer based accounting system


    Application controls:
    The objective of application controls (manual or programmed) are to
    Ensure completeness and accuracy of accounting records
    validity of entries made resulting from both manual and programmed
    processing.

    The internal control over computer based accounting system


    General controls;
    relates to the environment CIS
    are developed, maintained and operated, and which are therefore
    applicable to all the applications.
    The objectives of general controls are
    The application controls and general controls are inter-related. Strong general controls contribute
    to assurance, which may be obtained by an auditor in relation

    The specific requirements in order to achieve the overall objectives of application controls are:
    Control over the completeness and authorization of inpu
    t Control over the completeness and accuracy of processing
    Control over the maintenance of master files and the standing data contained therein

    In order to achieve the overall objective of general controls, the controls required are
    : Control over applications development
    To prevent or detect unauthorized changes to programs
    To ensure that all programs changes are adequately tested and documented
    Control to prevent and detect errors during program execution
    To prevent unauthorized amendments to data files
    To ensure that system software is properly installed and maintained
    To ensure that proper documentation is kept
    To ensure continuity of operations.

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