TAILIEUCHUNG - Lecture Accounting information systems - Chapter 11: Auditing computer-based information systems

In this chapter, you will learn to: Describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives; describe the different tools and techniques auditors use to test software programs and program logic. | Chapter 11 Auditing Computer-Based Information Systems Copyright © 2012 Pearson Education 11-1 Learning Objectives Describe the scope and objectives of audit work, and identify the major steps in the audit process. Identify the objectives of an information system audit, and describe the four-step approach necessary for meeting these objectives. Design a plan for the study and evaluation of internal control in an AIS. Describe computer audit software, and explain how it is used in the audit of an AIS Describe the nature and scope of an operational audit. Copyright © 2012 Pearson Education 11-2 Auditing The systematic process of obtaining and evaluating evidence regarding assertions about economic actions and events in order to determine how well they correspond with established criteria Copyright © 2012 Pearson Education 11-3 Types of Audits Financial Examines the reliability and integrity of: Financial transactions, accounting records, and financial statements. Information System .

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• Audit process
• Planning the audit
• Audit evidence
• Accounting information systems
• Lecture Accounting information systems
• Accounting information
• Control information
• Information systems controls
• Information security
• System reliability
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Information systems
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment