TAILIEUCHUNG - Lecture Principles of auditing and other assurance services (15/e): Chapter 8 - Whittington, Pany

Chapter 8 - Consideration of internal control in an IT environment. In this chapter, the learning objectives are: Contrast the characteristics of an information technology-based system with those of a less sophisticated system, describe the nature of various types of information technology-based systems, describe the appropriate organizational structure in an information technology environment,. | Consideration of Internal Control in an IT Environment Chapter 8 1 Computer Hardware Input/Output Devices Central Processing Unit Auxiliary Storage Card Readers Arithmetic Unit Magnetic Disks Terminals Control Unit Magnetic Drums Electronic Cash Primary Storage Magnetic Tapes Registers Optical Compact Optical Scanners Disks Magnetic Tape Drives Magnetic Disk Drives Optical Compact Disks 8- 2 2 Types of Systems Stand-alone accounting systems Integrated enterprise wide systems (., SAP) 8- System Characteristics Batch processing On-line capabilities Database storage Computer networks End user computing 8- 3 8- IT Control Activities General Control Activities Developing new programs and systems Changing existing programs and systems Access to programs and data Computer operations Application Control Activities Programmed application control activities Manual application control activities User Control Activities Manual testing of output Reconciliations to input .

• Kế toán - Kiểm toán
• Principles of auditing
• Assurance services
• Internal control
• IT environment
• Computer hardware
• IT control activities
• Compliance auditing
• Internal auditing profession
• Operational audit
• Lecture Principles of auditing
• Bài giảng Nguyên lý kiểm toán
• Auditor legal liability
• Audit planning
• Audit evidence
• Audit procedures
• Auditing operations
• Completing the audit
• Income statement accounts
• Administrative expenses
• International auditing overview
• The audit market
• Professional accountants
• Client acceptance
• Understanding the entity
• Additional assurance services
• Historical financial information
• Audit report
• Special reports
• Attestation engagements
• Internal control integrated framework
• Examination report
• Public accountant
• American economy
• Professional services
• Financial statements
• Professional standards
• Standards of reporting
• GAAP hierarchy
• Public accounting profession
• Professional ethics
• Ethical dilemma
• Nature of ethics
• Establishing professional ethics
• Legal liability of auditors
• CPA liability
• Criminal liability
• Securities laws
• Audit documentation
• Audit risk
• Audit risk formula
• Planning the audit
• Linking audit procedures
• Assessing fraud risks
• Control environment factors
• Accounting System
• Control activities
• Audit sampling
• Statistical sampling
• Random sample
• Statistical sampling plans
• Financial investments
• Audit cash
• Accounts receivable
• Notes receivable
• Revenue cycle
• Revenue cycle controls
• Cost of goods sold
• Conversion cycle
• Physical inventory
• Controls over plant
• Audit of intangibles
• Long lived assets
• Audit of property
• Accounts payable
• Acquisition cycle
• Audit accounts payable
• Equity capital
• Interest bearing debt
• Substantive tests
• Auditors’ reports
• Nonpublic entity audits
• Public company audits
• Integrated audits
• Management’s responsibility
• Analytical procedures
• Substantive testing
• Audit reports
• Corporate governance
• Understanding the client
• Assessing risks