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BKAS3083 CHP 1:OVERVIEW OF AUDIT AIS

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anis liyana ishak

on 13 September 2015

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Transcript of BKAS3083 CHP 1:OVERVIEW OF AUDIT AIS

OVERVIEW OF INFORMATION SYSTEM (IS) AUDITING
BKAS 3083
DR.MARHAIZA BT IBRAHIM
NEED FOR CONTROL AND AUDIT OF COMPUTER
EFFECTS OF COMPUTER ON AUDITING
Ensure proper documentation is kept
documents are stored properly at the right place
backup
prevent unauthorized access
Ensure the efficiency and effectiveness of audit work
Able to analyze and test large amount of transaction.Hence,auditor able to do more work in less time
Paperless System
All document are in electronic format
Loss of audit trail
Increase accuracy of transaction
Uniform processing of transaction
Need for IT experience
Must have IT knowledge such as the way to prevent unauthorized access, the way to backup, restore etc
Automation of audit planning process
Help in developing an effective audit strategy
Optimizes the auditor's own professional judgement
EFFECT OF COMPUTER ON INTERNAL CONTROL
INTERNAL CONTROL
ensure the integrity of financial and accounting information, meet operational and profitability targets and transmit management policies throughout the organization.
Improved processing time
scan or a few keystrokes and an entire transaction is documented, calculation will be done automatically
Reduce errors
extra level of protection that is built into computer programs, esp.grammar/ spelling checking
Reduced paperwork
document are scanned, sorted, and even written on computer and stored safely on portable.
easier to compare how internal control system working from pass period
Auditor realized that computer had impacted their ability to
perform the attestation function.
corporate and information processing management recognized that computer were
key resources for competing in the business
environment and similar to other valuable business resource within the organization.
costs of errors
and
irregularities
is high.
ANIS LIYANA ISHAK
YEOH CHOOI CHYI
CHONG SIAU WEI
TAN WEI HSIEN
costs of computer abuse

value of computer hardware, software and personnel

high costs of computer error

maintenance of privacy

organizational costs of data loss

costs of incorrect decision making

controlled evolution of computer user

Factors Influencing an Organization toward Control and Audit of Computers
THANK YOU
Full transcript