审计学一种整合方法第12版英文版Chapter12.pptxVIP

The Impact of Information Technology on the Audit Process;Learning Objective 1;How Information Technologies Enhance Internal Control;Learning Objective 2;Assessing Risks ofInformation Technologies;Risks to Hardware and Data ;Reduced Audit Trail;Need for IT Experience and Separation of Duties;Learning Objective 3;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;Impact of Information Technology on the Audit Process;Learning Objective 5;Test Data Approach;Test Data Approach;Test Data Approach;Parallel Simulation;Parallel Simulation;Embedded Audit Module Approach;Learning Objective 6;Issues for Different IT Environments;End of Chapter 12