Auditing Through The Computer Quizlet

The auditor should consider whether specialized CIS skills are needed in an audit. Most often this approach is used either because.

Information Technology And Internal Auditing By Taremwa Abraham Nicholas Information Technology And Internal Auditing Medium

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Auditing through the computer quizlet. It encompasses the entire process of initiating authorizing recording processing and reporting individual transactions and controls for each of the significant processes. When testing a computer information system the auditor is likely to use a mix of manual and computer-assisted audit tests. Compliance audits evaluate the efficiency and effectiveness of any part of an organizations operating procedures and methods.

A review by computer means audit trail steps through a computer at the stage of internal computer operations to address the accounting data electronically in order to examine the control of the data processing and validation of performance accounting methods. It encompasses the entire process of initiating authorizing recording processing and reporting individual transactions and controls for each of the significant processes identified. Through the computer approach This approach requires the auditor to examine the detailed processing routines of the computer to determine whether the controls in the system are adequate to ensure complete and correct processing of all data.

Audit objective is to verify that effective management policies and procedures are in place to prevent introduction and spreading of destructive programs. Refers to general controls that affect the management of an entitys computer resources are similar in nature to the entitys control environment and relate to the individuals employed by the entity and limitations or limits on the nature and scope of activities they perform. A computer has immense advantages for the auditor and it is inefficient to carry out an audit in this manner.

Now a days audit around the computer is considered as an auditing approach. Auditing around the computer is an audit approach to test the reliability of the computer processing without actually using the computer. The white box tests of program controls are also known as auditing through the computer.

Round the machine computer v through the machine computer approaches to testing Many students will have no experience of the use of CAATs as auditors of clients using small computer systems will often audit round the machine. Therefore the auditor will use CAATs. A transaction being traced by an auditor from origination through the entitys information system until it is reflected in the entitys financial reports.

The auditor should have sufficient knowledge of the CIS to plan direct supervise and review the work performed. In this process auditors process the input transaction manually and compare their result with the clients computer processing and investigate any. It means the auditor can use a computer program provided by the client or prepared by the auditor to examine data files and perform many of the clerical tasks previously performed by a junior auditor.

This is usually done by the production of. Auditing around the computer to do at the moment. Audit through the computer is where an auditor other than checking the data input and output as well as to test the program and its system or the so-called white box so that the auditors feel yourself step by step implementation of the system and the system knows how the system is run on a specific process.

A transaction being traced by an auditor from origination through the entitys info system until it is reflected in the entitys financial reports. A Auditing through the computer is more difficult than auditing around the computer. You just studied 44 terms.

However problems arise when it is discovered that management can use the computer more efficiently in running the business. Auditing _____ means verifying processing by checking for known outputs or specific inputs 3 words through the computer Auditing ______________ means inputs outputs and processing are. - through interviews determine that operations personnel have been adducted about computer viruses and the risks.

It is more often known as black box audit approach. Auditing through the computer entails using. Procedures followed by the auditor in obtaining a sufficient understanding of the accounting and internal control systems.

Auditing around the computer entails implementing traditional audit procedures ignoring the automated equipment. A CPA firm that provides accounting tax and consulting services to a client is. Processing done by the computer is too simple eg.

When using the test data method the presence of multiple error messages indicates a flaw in the preparation of test transactions.

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