The Impact of Information Technology on the Audit Process(英文版)(ppt 45页)
The Impact of Information Technology on the Audit Process(英文版)(ppt 45页)内容简介
The Impact of Information Technology on the Audit Process(英文版)内容提要:
Effects of Computer Processing on the Audit:
Transaction trails - exist for short time
Uniform processing of transactions
Harder to segregate duties because all work done by computer
Potential for errors and irregularities - fictitious entries
Potential for management supervision - exception reporting
Initiation of transaction processing automatically by computer
Elements of Computer Based Systems:
Hardware
Software – System Software and Application Software
Documentation – description of system and controls
Personnel – manage, design program operate or control data.
Data
Control Activities – control over processing of transactions
..............................
Effects of Computer Processing on the Audit:
Transaction trails - exist for short time
Uniform processing of transactions
Harder to segregate duties because all work done by computer
Potential for errors and irregularities - fictitious entries
Potential for management supervision - exception reporting
Initiation of transaction processing automatically by computer
Elements of Computer Based Systems:
Hardware
Software – System Software and Application Software
Documentation – description of system and controls
Personnel – manage, design program operate or control data.
Data
Control Activities – control over processing of transactions
..............................
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