TheImpactofInformationTechnologyontheAuditProcess(英文版)(ppt45页)课件.pptVIP

The Impact of InformationTechnology on theAudit Process Chapter 11 Auditing in an Electronic Environment GAAS are applicable rather or not a computer is used Special concerns about computer Technical training Specialist Planning and evidence Effects of Computer Processing on the Audit Transaction trails - exist for short time Uniform processing of transactions Harder to segregate duties because all work done by computer Potential for errors and irregularities - fictitious entries Potential for management supervision - exception reporting Initiation of transaction processing automatically by computer Assessing Risks ofInformation Technologies Elements of Computer Based Systems Hardware Software – System Software and Application Software Documentation – description of system and controls Personnel – manage, design program operate or control data. Data Control Activities – control over processing of transactions Characteristics of System Batch or sequential processing Online real time processing Mainframe vs. mini or personal computers Networks – LANs and Modems Complex Systems – transaction driven to update files. Simple – batch processing. Planning the audit with computers Extent to which computers are used Complexity of computer operations complex integrated or simple applications Organizational structure of computer processing -central vs. decentralized or service Availability of data Use of CAATs Need for specialized skills Planning Understand the computer environment to determine nature, timing and extent of testing Organizational structure Client’s computer resources Structure of the computing department - segregation of duties Overview of computer operating activities Client’s policies and procedures - formal written, updated current Planning Cont. Client’s monitoring of the system Existence of design and documentation standards Policies and controls for program modifications Policies and controls for access to data Availability of performan