Ebook Information technology auditing and assurance (Third edition): Part 2
➤ Gửi thông báo lỗi ⚠️ Báo cáo tài liệu vi phạmNội dung chi tiết: Ebook Information technology auditing and assurance (Third edition): Part 2
Ebook Information technology auditing and assurance (Third edition): Part 2
CHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 tion input controls used by accounting applications.•Understand the objectives and techniques used to implement processing controls, including run-to-run, operator intervention, and audit trail controls.•Understand the methods used to establish effective output controls for both batch and real-time Ebook Information technology auditing and assurance (Third edition): Part 2 systems.•Know the difference between black box and white box auditing.•Be familiar with the key features of the five CAATTs discussed in the chapter.TEbook Information technology auditing and assurance (Third edition): Part 2
his chapter examines several issues related to the use of computer-assisted audit tools and techniques (CAATTs) for performing tests of application coCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 ols, and output controls. The chapter then examines the black box and white box approaches to testing application controls. The latter approach requires a detailed understanding of the application's logic. Five CAATT approaches used for testing application logic are then examined: the test data meth Ebook Information technology auditing and assurance (Third edition): Part 2 od, base case system evaluation, tracing, integrated test facility, and parallel simulation.289Copyright 2011 Cejfgage Learning, Inc. All Rights ReserEbook Information technology auditing and assurance (Third edition): Part 2
ved May not be copied, scanned. Of duplicated, in whole or in part290Chapter 7: Computer-Assisted Audit Tools and TechniquesAPPLICATION CONTROLSApplicCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 d cash disbursements systems. Application controls foil into three broad categories: input controls, processing controls, and output controls.Input ControlsThe data collection component of the information system is responsible for bringing data into the system for processing. Input controls at this Ebook Information technology auditing and assurance (Third edition): Part 2 stage are designed to ensure that these transactions are valid, accurate, and complete. Data input procedures can be either source document-triggeredEbook Information technology auditing and assurance (Third edition): Part 2
(batch) or direct input (real time).Source document input requires human involvement and is prone to clerical errors. Some types of errors that are enCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 ction back to its source (such as contacting the customer) to correct the mistake. Direct input, on the other hand, employs real-time editing techniques to identity and correct errors immediately, thus significantly reducing the number of errors that enter the system.Classes of Input ControlFor pres Ebook Information technology auditing and assurance (Third edition): Part 2 entation convenience and to provide structure to this discussion, we have divided input controls into the following broad classes:•Source document conEbook Information technology auditing and assurance (Third edition): Part 2
trols•Data coding controls•Batch controls•Validation controls•Input error correction•Generalized data input systemsThese control classes are not mutuaCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 control must be exercised over physical source documents in systems that use them to initiate transactions. Source document fraud can be used to remove assets from the organization. For example, an individual with access to purchase orders and receiving reports could fabricate a purchase transaction Ebook Information technology auditing and assurance (Third edition): Part 2 to a nonexistent supplier. If these documents are entered into the data processing stream, along with a fabricated vendor’s invoice, the system couldEbook Information technology auditing and assurance (Third edition): Part 2
process these documents as if a legitimate transaction had taken place. In the absence of other compensating controls to detect this type of fraud, tCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 plement control procedures over source documents to account for each document, as described next:Use Pre-numbered Source Documents. Source documents should come prenumbered from the printer with a unique sequential number on each document. Source document numbers permit accurate accounting of docume Ebook Information technology auditing and assurance (Third edition): Part 2 nt usage and provide an audit trail for tracing transactions through accounting records. We discuss this further in the next section.Copyright 2011 CeEbook Information technology auditing and assurance (Third edition): Part 2
ngage Learning. Inc All Rights Reserved May not be copied, scanned. 01 duplicated, in whole or in partApplication Controls291Use Source Documents in SCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transact Ebook Information technology auditing and assurance (Third edition): Part 2 e source document inventory at the user site. When not in use. documents should be locked away. At all times, access to source documents should be limited to authorized persons.Periodically Audit Source Documents. Reconciling document sequence numbers should identity missing source documents. Period Ebook Information technology auditing and assurance (Third edition): Part 2 ically, the auditor should compare the numbers of documents used to date with those remaining in inventory plus those voided due to errors. DocumentsEbook Information technology auditing and assurance (Third edition): Part 2
not accounted for should be reported to management.CHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transactCHAPTERComputer-Assisted Audit Tools and TechniquesLEARNING OBJECT IVESAfter studying this chapter, you should•Be familiar with the dasses of transactGọi ngay
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