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CHAPTER 7

AUDITING IN A COMPUTERIZED ENVIRONMENT

CHARACTERISTICS

Characteristics

* Lack of visible transaction trails

* Consistency of Performance

* Ease of Access to Data and Computer Programs

* Concentration of Duties

* Systems generated transactions

* Vulnerability of data and program storage media

General

Controls

General Controls

* Organizational controls

* Systems development and documentation controls

* Access controls

* Data Recovery

* Monitoring controls

Application

Controls

Application Conrols

* Controls over input

* Controls over processing

* Controls over output

Testing Application Controls

Testing App.

Controls

* Auditing Around the Computer

* Computer Assisted Audit Techniques (CAATs)

- Test Data

- Integrated Test Facility (ITF)

- Parallel Simulation

Other CAATs

Other CAATs

* Snapshots

* Systems control audit review files (SCARF)

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