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Auditing in Computer Environment in Word | PDF | Internal Control | Audit
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Auditing in Computer Environment in Word

The document discusses auditing in a computer environment. It outlines approaches such as auditing around, through, and with computers. It discusses using computers for audit automation, such as working papers, statistical sampling, and decision support systems. Software like word processing, spreadsheets, and expert systems can aid audit work. Computers can help with time budgeting, analytical procedures, and permanent file information. Challenges for auditing computer systems include a lack of visible evidence and systematic errors. Controls are needed over audit computers for security, accuracy, access, backups, virus protection, and training. The document also discusses internal controls over computer-based accounting systems, including application controls for completeness and accuracy, and general controls related to the computer

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Lotte Cabrera
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363 views2 pages

Auditing in Computer Environment in Word

The document discusses auditing in a computer environment. It outlines approaches such as auditing around, through, and with computers. It discusses using computers for audit automation, such as working papers, statistical sampling, and decision support systems. Software like word processing, spreadsheets, and expert systems can aid audit work. Computers can help with time budgeting, analytical procedures, and permanent file information. Challenges for auditing computer systems include a lack of visible evidence and systematic errors. Controls are needed over audit computers for security, accuracy, access, backups, virus protection, and training. The document also discusses internal controls over computer-based accounting systems, including application controls for completeness and accuracy, and general controls related to the computer

Uploaded by

Lotte Cabrera
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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AUDITING IN COMPUTER ENVIRONMENT

Approaches

Auditing around the computer


Auditing through the Computer
Auditing with the computer

Use of computer of audit automation

Working Papers
Statistical sampling and analytical procedures
Decision Support System;

Types of software on PC in order to aid his audit work

Standard software for word processing , spreadsheets

Expert systems.

Generally, an auditor can use his PC to assist for

Production of time budget and budgetary control

. Analytical procedures.

The maintenance of permanent file information

The computer systems challenges

lack of visible evidence and systematic errors. What to do?

techniques available to him,


The internal controls,
the availability of the data
the length of time it is retained in a readily usable form.

Controls over audit computers

Security, and Accuracy (of input, processing and output). The auditor should exercise
controls when PCs are used by auditor in their work are as follows:

Access controls for users by means of passwords

Controls over audit computers


Back up of data contained on files, regular production of hard copy; back-up disks held
off the premises.
Viral protection for programs and Training users.
Evaluation and testing of programs use 6.Proper recording of input data , to ensure
reasonableness of output

The internal control over computer based accounting system


Application controls
General controls

The internal control over computer based accounting system


Application controls:
The objective of application controls (manual or programmed) are to
Ensure completeness and accuracy of accounting records
validity of entries made resulting from both manual and programmed
processing.

The internal control over computer based accounting system


General controls;
relates to the environment CIS
are developed, maintained and operated, and which are therefore
applicable to all the applications.
The objectives of general controls are
The application controls and general controls are inter-related. Strong general controls contribute
to assurance, which may be obtained by an auditor in relation

The specific requirements in order to achieve the overall objectives of application controls are:
Control over the completeness and authorization of inpu
t Control over the completeness and accuracy of processing
Control over the maintenance of master files and the standing data contained therein

In order to achieve the overall objective of general controls, the controls required are
: Control over applications development
To prevent or detect unauthorized changes to programs
To ensure that all programs changes are adequately tested and documented
Control to prevent and detect errors during program execution
To prevent unauthorized amendments to data files
To ensure that system software is properly installed and maintained
To ensure that proper documentation is kept
To ensure continuity of operations.

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