Auditing Ritter 审计学基于的环境变化的概念ch06.pptVIP

Chapter 6 Computerized Systems: Risks, Controls, and Opportunities Overview of Computerized Accounting Systems Most computer systems are highly integrated and networked The computing environment includes hardware, software, telecommunications, data, and people The auditor needs to understand this environment including the risks involved: (see chart on next slide) List Key Computer Software Operating systems Communications Application programs Access control Define Interconnected Systems - Virtual Private Network (VPN) Embraces all communications: Fiber optic to wireless e-business (business to business) E-Commerce (business to consumer) Auctions (consumer to consumer) Intranets (within business) Personal digital assistant Application and database processing This type of computerized environment is evolving as the new economy demands anytime, anywhere service Discuss Risks with VPN The open nature of a VPN creates risks that both internal and external auditors need to assess Unauthorized penetration into the organizations system Loss of messages in transmission Interception and either destruction, modification, or copy of information transmitted over the network Denial of service attacks designed to overload and shut the companys system down Loss of processing Review General Application Controls On larger, more complex audits, the clients computing systems may present major business risks that need to be evaluated Dividing controls as either general or application controls helps the auditor organize his/her evaluation of the clients computing systems General Controls - pervasive data processing control procedures that affect all computerized applications Planning and controlling data processing Controlling applications development Controlling access Maintaining hardware Controlling electronic communications Application Controls - controls related to a particular program Explain Risk Analysis at the General Control Level The auditor usually starts with general co