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INFORMATION TECHNOLOGY IN AUDITING

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    1. INFORMATION TECHNOLOGY IN AUDITING A REVOLUTIONARY CONCEPT www.professoraugustin.com

    2. INTRODUCTION Maintenance Of Accounts In Computerized Networks Process Of Collecting And Evaluating Evidence Examinations Of Controls Within Computerized Environment www.professoraugustin.com

    3. REASONS FOR IT AUDITING Absence Of Input Documents Lack Of Visible Transaction Trail Lack Of Visible Output Accessibility Of Data And Computer Program www.professoraugustin.com

    4. APPROACHES The Black Box Approach The White Box Approach Computer Program Approach www.professoraugustin.com

    5. www.professoraugustin.com

    6. IT AUDIT PROCESS Obtain An Understanding Of The Organization Environment Identify Risks That Result In Material Mis-statement Evaluate Organization Response To Those Risk Asses The Risk Of Material Mis - statement Evaluate Results And Issue Reports www.professoraugustin.com

    7. CAAT Computer Assisted Audit Techniques Tool For Auditors To Gather Evidences Independently To Gain Access And To Analyze Data For Pre-Determined Audit Objective Technical Auditing Working Papers www.professoraugustin.com

    8. AUDIT SOFTWARE Generalized Audit Packages Purpose Written Software Embedded Audit Facilities Program (parallel) Simulation Utility Programs www.professoraugustin.com

    9. TEST DATA Test Packs Integrated Test Facility Data File Interrogation www.professoraugustin.com

    10. MISCELLANEOUS TECHNIQUES System Activity File Interrogation Program Code Analysis Flow Chart Review www.professoraugustin.com

    11. A C I Will Organization's Computer System Be Available For Business At All Times When Required? (Availability) Will Information In The System Be Disclosed Only To Authorized Users? (Confendiatility) Will The Information Provided By The System Always Be Accurate, Reliable, And Timely? (Integrity) www.professoraugustin.com

    12. CONTROLS Input Controls Processing Controls Output Controls www.professoraugustin.com

    13. MANUAL VS COMPUTERISED AUDIT Complexity Of Accounting System Audit Trails Internal Control Systems Audit Planning Consequences Of Errors www.professoraugustin.com

    14. www.professoraugustin.com

    15. LIMITATIONS Knowledge Of Computer Programs Understand The Computer Program Language Very Expensive Dependence More On Other Persons Settings of Software www.professoraugustin.com