Chapter 8 Auditing Computerized Information Systems Computer Audit
- Slides: 12
Chapter 8 Auditing Computerized Information Systems
Computer Audit Tools to Test Computer Processing Elements of a “systems” audit approach. • Only authorized computer applications are developed. • Programs are thoroughly tested. • Authorization needed for changes to programs. • Access restricted. • Controls over users and input. • Monitoring controls in place.
Computer Audit Tools to Test Computer Processing (cont. ) • Data transmission controls in place. • Data integrity is periodically tested. • A comprehensive security and backup plan is in place.
Comprehensive Approach Auditors must always: • Independently test the correctness of processing • Independently test the reliability of data
Approaches to Address Correctness of Processing Test data and integrated test facility Concurrent processing Embedded audit modules
Test Data: Auditing through the computer Test data approach • Are control procedures functioning? • Is the computer application processing transactions correctly? • Are all transaction and master files fully and correctly updated? • Limitations! • Integrated test facility (ITF)
Concurrent Processing Methodologies • Tagging and tracing approach (a. k. a. snapshot approach) • The systems control audit review file (SCARF) approach • Embedded audit modules • Advantages
Using the Computer to Help Test Accounting Records Generalized Audit Software (GAS) • Footing • Selecting a sample • Extracting, sorting, summarizing data • Statistics • Analytical review • Screening • Checking • Calculations • Reports
Using the Computer to Help Test Accounting Records Custom Designed Audit Software • Alternative to GAS • Custom designed for specific client and specific application
Unique Audit Approaches for Electronic Commerce • Risk Analysis • The Process and Control Audit • Detailed testing of account balances • Tagging and Tracing • Embedded Audit Module • Audit Software
Use of Personal Computing in Conducting an Audit Traditional Uses • Word Processing • Spreadsheets Expanded uses • Electronic working papers • Groupware • Intelligent agents • Expert systems
Unique Problems: Auditing a Client’s Spreadsheet • Parallel simulation • Test data • Manual audit
- Auditing computer based information system
- How do auditing standards differ from auditing procedures
- Introduction to computerised accounting
- Auditing networks perimeters and systems
- What is auditing around the computer
- Auditing through the computer is also known as
- Auditing information technology
- Impact of information technology on auditing
- Information technology auditing james hall
- The protection of information in computer systems
- Perbedaan audit konvensional dengan audit berbasis risiko
- Audit klinik adalah
- Beda audit medis dan audit klinis