ugaud.ch6(c) - Chapter 6(c) slides Chapter 6 (pp. 213-219)...

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1 Chapter 6(c) slides Chapter 6 (pp. 213-219) Advanced Module 1: Types of Controls in an IT Environment Chapter 7 (pp. 255-257) Advanced Module 2: Computer-Assisted Audit Techniques
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2 - audit trails may only exist electronically (no printed copies) - program errors may cause uniform transaction errors - programmed controls may have to make up for lack of adequate segregation of duties and manual review - detecting unauthorized access may be difficult (especially for real time systems) What challenges does a sophisticated IT system present for an auditor?
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3 1. Auditing “around” the computer involves extensive testing of the inputs and outputs of the IT system and little or no testing of processing . inputs processing outputs There are two general approaches to auditing computer-based systems:
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4 inputs processing outputs This approach involves no tests of the computer programs and no auditor use of the computer and depends on a visible, hard copy audit trail of documents. 1. Auditing “around” the computer
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5 Maybe ! However, in today’s sophisticated systems, data are recorded electronically and hard copy is never printed. Can an auditor effectively “audit around ” a computer-based system? A / R master Monday’s A / R Transactions
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6 1. Auditing “around” the computer 2. Auditing “through” the computer -- involves testing computer hardware and software There are two general approaches to auditing computer-based systems:
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ugaud.ch6(c) - Chapter 6(c) slides Chapter 6 (pp. 213-219)...

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