TAILIEUCHUNG - Lecture Auditing & assurance services (5th edition) - Module H: Auditing in a computerized environment

This module identify how the use of an automated transaction processing system impacts the audit examination, provide examples of general controls and understand how these controls relate to transaction processing in an accounting information system, provide examples of automated application controls and understand how these controls relate to transaction processing in an accounting information system. | Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved. McGraw-Hill/Irwin Module H Auditing in a Computerized Environment "To err is human, but to really foul things up you need a computer.“ Paul Ehrlich, Technology commentator Mod H- Impact of Computerized Processing Issues introduced in a computerized environment Input errors Systematic vs. random processing errors Lack of an audit trail Inappropriate access to computer files and programs Reduced human involvement in processing transactions Consider controls over computerized processing in understanding, assessment, and testing phases of evaluation of internal control Mod H- Types of Computer Controls General Controls Relate to all applications of a computerized processing system (pervasive) Deficiencies will affect processing of various types of transactions Automated Application Controls Relate to specific business activities Directly address management assertions Mod H- Categories of General Controls Hardware controls Data not altered or modified as transmitted through system Program development controls Program acquisition and development properly authorized Programs tested and validated before being placed in use Mod H- Categories of General Controls (continued) Program change controls Program changes are properly authorized and conducted consistent with entity policies Programs have appropriate documentation Computer operations controls Relate to processing of transactions and backup and recovery of data Includes separation of duties of analysts, programmers, and operators Mod H- Categories of General Controls (continued) Access to programs and data controls Relate to restricting use of programs and data to authorized users Examples include passwords, automatic terminal logoff, and reviewing access rights and comparing to usage Mod H- Types of Automated Application Controls Input controls Processing controls Output controls Mod H- Input Controls Provide .

• Kế toán - Kiểm toán
• Information technology
• Automated application controls
• Assurance services
• Auditing services
• Financial statement audit
• Contemporary auditing environment
• Lecture Information technology project management
• Project management
• Information technology project management
• Information technology project
• Information technology context
• Agile project management
• Professional practices in information technology
• Business data
• Computer technology
• World Wide Web
• Information systems
• Ethical decisions
• Data protection
• Professional ethics
• Integrating information
• Communications technologies
• Educational technology
• Information technology education
• Distance learning technology education
• Communications technology education
• Teaching with technology
• Learning with technology
• Information technology certification
• Information Security
• Lecture Using information technology
• Mobile world
• Big data
• Statistical information
• Legal implications
• Information technology for managers
• Information technology results
• Strategic planning
• Business process
• English reading skill
• English for Information Technology
• College of Information and Communication Technology
• Thai Nguyen University
• The selected sophomore students
• IT Strategic Planning
• Enterprise Architecture TOGAF framework
• development of information technology
• use of information technology
• information technology services
• Business owners’ perception of the information technology process adoption
• Medium scale manufacturing companies in Indonesia
• Medium scale manufacturing companies
• Finding information technology workers
• Information technology adoption in Indonesia
• Project management statistics
• Project sponsor
• Project management process
• Planning processes
• Strategic planning process
• Project scope management
• Project time management
• Project cost management
• Project quality management
• Quality management planning
• Project human resource management
• Emotional intelligence
• Project communications management
• Communications management plan
• Project risk management
• Control risks
• Project procurement management