class27 - 33:010:458 33:010:458 Accounting Information...

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33:010:458 33:010:458 Accounting Information Accounting Information Systems Systems Dr. Peter R. Gillett Associate Professor Department of Accounting, Business Ethics and Information Systems Rutgers Business School–Newark and New Brunswick
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 2 A.I.S. Class 27: Outline A.I.S. Class 27: Outline ± Group Work for Chapter 5 ± Learning Objectives for Chapter 11 ± Information Systems Auditing ± Group Work for Chapter 11 ± Hardware Performance ± Group Evaluation Forms
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 3 Group Work for Chapter 5 Group Work for Chapter 5 ± Discussion Questions ± Problems 1 & 3
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 4 Learning Objectives for Chapter 11 Learning Objectives for Chapter 11 ± After studying this chapter you should be able to: * describe the types of audits and auditors * provide an overview of the audit process for financial statement audits * describe the effects of computerization on the accounting process * briefly describe the audit process for financial statement audits * describe the essence and issues concerning the impact of SAS No. 55 on computer auditing
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 5 Learning Objectives for Chapter 11 Learning Objectives for Chapter 11 ± After studying this chapter you should be able to: * describe various computer auditing techniques and how they could be applied in database environments * distinguish between auditing around, auditing with and auditing through the computer * explain the process of auditing a relational DBMS * describe the implications of information technology on computer auditing
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 6 Information Systems Auditing Information Systems Auditing ± Types of Audits * External Audits * Internal Audits Operation of Internal Controls Management or Operational * Compliance Audits
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 7 Information Systems Auditing Information Systems Auditing ± Audit Steps * Establish Audit Objectives * Perform Audit Procedures * Evaluate Audit Evidence * Develop an Audit Opinion * Communicate Audit Results
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 8 Information Systems Auditing Information Systems Auditing ± Auditing is the subject of another course ± We focus in this class only on how auditing is affected by the implementation of computerized accounting information systems
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Accounting Information Systems December 7, 2009 Dr. Peter R. Gillett 9 Information Systems Auditing Information Systems Auditing ± Effects of Computerization * Decreased processing visibility * Data only in computer-readable form * Loss of visible audit trail * Extreme consequence of program errors * Lack of common sense * Increase in value of average fraud losses
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This note was uploaded on 03/19/2010 for the course ACCT 458 taught by Professor Gillett during the Fall '09 term at Rutgers.

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class27 - 33:010:458 33:010:458 Accounting Information...

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