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Copy of Chapter 22: Audit In A Computer Information Systems (CIS) Environment

Assurance Principles, Professional Ethics and Good Governance by Ma. Elenita Balabat Cabrera

ralph carlo

on 12 March 2013

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Transcript of Copy of Chapter 22: Audit In A Computer Information Systems (CIS) Environment

AUDITING IN A COMPUTER INFORMATION SYSTEMS (CIS) ENVIRONMENT Introduction Auditors will audit around the computer by reviewing and examining source documents or input and checking the final output based on those documents. As computer systems became more fully integrated and the volume of transactions increased, it became increasingly difficult to audit around the computer because much of the audit trial was lost within the computer. Then auditor investigates the data processing system by feeding the computer with hypothetical transactions covering all the types of situations in which the auditor is instructed and ascertaining the answers produced are correct and wrong data are rejected. If the system is satisfactorily controlled, the auditor relies upon the system and infers that the financial accounting information processed by the system is correct. This indicates that the audit procedures have changed to adapt to the increasing computer environment. Effects of Computers on the Audit Process Auditing in an CIS environment, auditor focuses upon the adequacy of controls over transactions, not upon the transaction themselves, as in manual system.
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