1. With respect to ethics, the utilitarian theory
Recognizes that decisions involve trade-offs between costs and benefits.
2. In order to achieve effective quality control, a firm of independent
auditors should establish policies and procedures for
1. What is IT governance?
IT governance is a relatively new subset of corporate governance that focuses on the
management and assessment of strategic IT resources.
3. What is distributed data processing?
Distributed data processing involv
1. Define General Controls.
General controls include control over IT governance, IT infrastructure, security and
access to operating systems and databases, application acquisition and development, and
program change procedures. It is a co
2. What are the objectives if IT governance?
Key objectives of IT governance are to reduce risk and ensure that
investments in IT resources add value to the corporation.
11. What is RAID?
Redundant arrays of independent disks (RAID) invol
Test of Control
Calculations and amounts are
Examine file of batch totals
for initials of data control
Batch Processing with Sequential
Obtaining and Recording the Customers Orders
- customer order
- sales order (multiple copies)
- customer open order file
- credit author
Application controls refers to the transactions and data
relating to each computer-based application system and are,
therefore, specific to each such application. The objectives o
Revenue Cycle Audit
Objectives, Controls, and
Tests of Controls
Existence / Occurrence
VERIFY AR balance represents amounts actually owed as
of Balance Sheet date
Establish sales represents goods shipped and/or services
rendered during period of financi
CAATTS FOR DATA
Two fundamental components:
A. Organization refers to the
records are physically
on the secondary
Computer-Assisted Audit Techniques
IT Auditing & Assurance, 2e, Hall & Singleton
1) Around the computer
1) Rarely appropriate
1) Through the computer
1) Supported by continuous
Hoja de Preparacin
Orgnenes Snaple: Ventas con distribuidores en ny, diversidad de productos (te, jugos, agua, bebida con vitamina), public
1 hacerle dao a la marca. Pblico eran jvenes urbanos y personas interasadas en la salud.
Aos de g