Unformatted text preview: disclosed. There are cases where the errors are accidental, but can still affect the computer audit. Accidental errors can include inputting information incorrectly, reading information incorrectly, or incorrect information being handed to the auditor. Despite all the possibilities of unreliability for computer audits, the auditor must take all necessary actions to ensure the audit is reliable and if the information is not reliable, actions must be taken to correct the audit. References Bagranoff, N.A., Simkin, M.G., & Strand Norman, C. (2008). Core concepts of accounting information systems (10th ed). New York: Wiley & Sons....
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- Fall '10
- Financial audit, External auditor, Accidental errors