CHAPTER 15 AUDITING EDP SYSTEMS EFFECT OF EDP

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CHAPTER 15 AUDITING EDP SYSTEMS

CHAPTER 15 AUDITING EDP SYSTEMS

EFFECT OF EDP ON ORGANIZATION • ORGANIZATION CHANGE – FACLITIES – STAFFING – CENTRALIZATION

EFFECT OF EDP ON ORGANIZATION • ORGANIZATION CHANGE – FACLITIES – STAFFING – CENTRALIZATION OF DATA AND SEGREGATION OF DUTIES – METHODS OF AUTHORIZATION • VISIBILITY • INPUT DATA • PROCESSING • TRANSACTION TRAIL

• POTENTIAL FOR MISSTATEMENT – REDUCED HUMAN INVOLVEMENT – UNIFORMITY OF PROCESSING –

• POTENTIAL FOR MISSTATEMENT – REDUCED HUMAN INVOLVEMENT – UNIFORMITY OF PROCESSING – UNAUTHORIZED ACCESS – LOSS OF DATA • POTENTIAL FOR IMPROVED CONTROL

EDP CONTROLS • GENERAL CONTROLS – PLAN OF ORGANIZATION – PROCEDURES FOR DOCUMENTING, APPROVING

EDP CONTROLS • GENERAL CONTROLS – PLAN OF ORGANIZATION – PROCEDURES FOR DOCUMENTING, APPROVING SYSTEMS AND PROGRAMS – HARDWARE CONTROLS – ACCESS CONTROLS • APPLICATION CONTROLS – INPUT CONTROLS – PROCESSING CONTROLS – OUTPUT CONTROLS

UNDERSTANDING INTERNAL CONTROLS • OBTAIN UNDERSTANDING – FLOWCHARTS – EDP QUESTIONNAIRES – ERROR LISTINGS

UNDERSTANDING INTERNAL CONTROLS • OBTAIN UNDERSTANDING – FLOWCHARTS – EDP QUESTIONNAIRES – ERROR LISTINGS • DOCUMENT UNDERSTANDING • ASSESS CONTROL RISK

TESTING CONTROLS • AUDIT AROUND COMPUTER – TREAT COMPUTER AS CLERK – TEST SOURCE

TESTING CONTROLS • AUDIT AROUND COMPUTER – TREAT COMPUTER AS CLERK – TEST SOURCE DOCUMENTS FOR EVIDENCE OF CONTROL • AUDIT USING COMPUTER – TEST DATA APPROACH • INCLUDE ALL RELEVANT CONDITIOND • CLIENT PROGRAM – PARALLEL SIMULATION • AUDITOR PROGRAM REPLICATES CLIENTS • CLIENT DATA PROCESSED

GENERALIZED AUDIT SOFTWARE • AUDIT TOOL – PERFORMS VARIOUS DATA MANIPULATION FUNCTIONS • USING

GENERALIZED AUDIT SOFTWARE • AUDIT TOOL – PERFORMS VARIOUS DATA MANIPULATION FUNCTIONS • USING SOFTWARE – OBJECTIVE SETTING – APPLICATION DESIGN – CODING – KEY ENTRY – PROCESSING

• USES OF GENERALIZED AUDIT SOFTWARE – VERIFY EXTENSIONS – EXAMINE RECORDS FOR

• USES OF GENERALIZED AUDIT SOFTWARE – VERIFY EXTENSIONS – EXAMINE RECORDS FOR CORRECTNESS – COMPARE DATA ON SEPARATE FILES – SUMMARIZE OR REORDER DATA – COMPARE AUDIT EVIDENCE WITH COMPANY DATA – SELECT AUDIT SAMPLES – PRINT CONFIRMATIONS

MICROCOMPUTERS IN AUDITING • USES OF MICROCOMPUTERS – PREPARE TRIAL BALANCES AND LEAD SCHEDULES

MICROCOMPUTERS IN AUDITING • USES OF MICROCOMPUTERS – PREPARE TRIAL BALANCES AND LEAD SCHEDULES – PREPARE WORKING PAPERS – CALCULATE ANALYTICAL PROCEDURES – PREPARE AUDIT PROGRAMS – UNDERSTAND INTERNAL CONTROLS – PERFORM AUDIT SAMPLING – MANAGE ENGAGEMENTS

SECTION 8 Auditing Complex EDP Systems Auditing ComplexSECTION 8 Auditing Complex EDP Systems Auditing Complex
AUDITING 10 1 Auditing AAAs Definition Auditing isAUDITING 10 1 Auditing AAAs Definition Auditing is
ETHICS IN AUDITING AUDITING FUNCTION Ethics in AuditingETHICS IN AUDITING AUDITING FUNCTION Ethics in Auditing
Entrepreneurs Development Program EDP Factors of Success EDPEntrepreneurs Development Program EDP Factors of Success EDP
EDP CANSEVER EDP CANSEVER Edip Cansever 8 AustosEDP CANSEVER EDP CANSEVER Edip Cansever 8 Austos
Raman Effect Raman Effect SmekalRaman Effect Raman EffectRaman Effect Raman Effect SmekalRaman Effect Raman Effect
Substitution Effect Income Effect Price Effect Substitution EffectSubstitution Effect Income Effect Price Effect Substitution Effect
CHAPTER 11 Auditing ComputerBased Information Systems AUDITING ProsesCHAPTER 11 Auditing ComputerBased Information Systems AUDITING Proses