（1997）Conducting A Financial Audit In An Automated Environment.pdfVIP

Conducting A Financial Ldit In An Automated Environment Michael J. Cerullo M. Virginia Cerullo n overview of the phases manual or computerized information A usually completed in a financial system. audit are presented in Figure 1. The purpose of this paper is to Q The phases are (1) planning examine in detail each of the five phases of a financial audit for an automated the audit, (2) preliminary review and assessment of the internal control struc- information processing system. A detailed flowchart of the steps in an automated ture, (3) completion of the review, which information system audit is depicted in involves detailed evaluation and testing of