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Presentation Outline
I.
II.
I. Concepts in Information
Systems Auditing
A. The Phases to the Information Systems
Audit
B. Structure of the Financial Statement Audit
C. Auditing Around the Computer
D. Auditing With the Computer
E. Auditing Through the Computer
Accounting
System
Interim Audit
Compliance Testing
Financial
Reports
Financial
Statement Audit
Substantive
Testing
Processing
A. Review of Systems
Documentation
The auditor reviews documentation such as
narrative descriptions, flowcharts, and program
listings. In desk checking the auditor processes
test or real data through the program logic.
B. Test Data
The auditor prepares input containing both valid
and invalid data. Prior to processing the test
data, the input is manually processed to
determine what the output should look like.
The auditor then compares the computerprocessed output with the manually processed
results.
Auditors
Prepare Test
Transactions
And Results
Transaction
Test Data
Computer
Application
System
Computer
Output
Auditor Compares
Manually
Processed
Results
Prepare ITF
Transactions
And Results
ITF
Transactions
Computer
Application
System
Reports
With Only
Actual Data
Auditors
Data Files
ITF Data
Reports
With Only
ITF Data
Auditor
Compares
Manually
Processed
Results
D. Parallel Simulation
The test data and ITF methods both process test
data through real programs. With parallel
simulation, the auditor processes real client data
on an audit program similar to some aspect of the
clients program. The auditor compares the
results of this processing with the results of the
processing done by the clients program.
Auditors
Actual
Transactions
Computer
Application
System
Actual Client
Report
Auditors
Simulation
Program
Auditor Compares
Auditor
Simulation
Report
E. Audit Software
Computer programs that permit computers to be
used as auditing tools include:
1. Generalized audit software
Perform tasks such as selecting sample data
from file, checking computations, and
searching files for unusual items.
2. P.C. Software
Allows auditors to analyze data from
notebook computers in the field.
G. Mapping
Snapshot
A snapshot is similar to
an extended record
except that the
snapshot is a printed
audit trail.
Summary
Compliance and Substantive Testing
Auditing Around the Computer
Auditing with the Computer
Auditing Through the Computer
Testing Approaches Through the Computer