System Development & Program Change
Participants in System Development:
System is development to cater the information needs of end users.
They analyze end users need and develop a new system to me
Centralized Data Processing:
All the functions are centralized at one place and cater the needs of all
the users throughout the organization.
System Development & maintenan
Auditing Operating Systems &
It translates higher level languages (COBOL, Basic, C+ etc) into
It authorizes users to access terminal, data base and printers.
It must protect itself from the users.
Computer Assisted Audit Tools & Techniques
Purpose is to ensure transactions entered in the system are valid, complete
Data Input Procedures:
Source Document Triggered:
Data in entered in batches and then is edi
External (Financial) Audit:
Financial statements are the responsibility of management.
Management prepares financial statements.
Financial statements are prepared primarily for external users.
Shareholders, Creditors etc.
Interest of external users