《审计学：一种整合方法_第12版_英文版Chapter12》.pptVIP

The Impact of Information Technology on the Audit Process Chapter 12 Learning Objective 1 Describe how IT improves internal control. How Information Technologies Enhance Internal Control Learning Objective 2 Identify risks that arise from using an IT-based accounting system. Assessing Risks ofInformation Technologies Risks to Hardware and Data Reduced Audit Trail Need for IT Experience and Separation of Duties Learning Objective 3 Explain how general controls and application controls reduce IT risks. Internal Controls Specific to Information Technology Relationship Between Generaland Application Controls General Controls Administration of the IT Function Segregation of IT Duties Systems Development Physical and Online Security Backup and Contingency Planning Hardware Controls Application Controls Input Controls Batch Input Controls Processing Controls Output Controls Learning Objective 4 Describe how general controls affect the auditor’s testing of application controls. Impact of Information Technology on the Audit Process Learning Objective 5 Use test data, parallel simulation, and embedded audit module approaches when auditing through the computer. Test Data Approach Test Data Approach Test Data Approach Parallel Simulation Parallel Simulation Embedded Audit Module Approach Learning Objective 6 Identify issues for e-commerce systems and other specialized IT environments. Issues for Different IT Environments End of Chapter 12 Auditor makes comparisons between client’s application system output and the auditor-prepared program output Exception report noting differences Production transactions Auditor-prepared program Auditor results Master file Client application system programs Client results Auditor inserts an audit module in the client’s application system to identify specific types of transactions. Issues for network environments Issues for database management systems Issues for e-commerce systems Issues when clients outsource IT ?2008 Prentice Hall Bus