CHAPTER 4 : AUDITING IN COMPUTERISED INFORMATION SYSTEM ENVIRONMENT Group Members: 1.Muhammad Zaifan Hakim Bin Ramli (10DAT18F1084) 2.Nurfatin Nabila Bt Mawardi (10DAF18F1010) 3.Nur Fadhlin Bt Muhammad Fuzi (10DAT18F1022) 4.Nurdini Husna Bt Jamil Akhir (10DAT18F1024) 5.Nurul Hazniza Bt Kahar (10DAT18F1042) WHAT IS CIS? What is CIS? - System that composed people & computers that processes or interprets infomation. Objective of audit in CIS. - True and fairness of the financial statements Scope Of Audit under CIS Enviroment. - Legislations, regulations & the approved auditing standards Two categories in internal control 1) Application Control  -To ensure the completeness & accuracy of input Types of control - Data capture controls - Data validatio controls - Processing control  - Output control  - Error control 2) General control - develop, maintained & operated & how effective the operations of the programmed procedures Types of control  - Data centre & Network O

  Introduction  ISA 500 defines Audit Evidenc e as: “Information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information. (See Sufficiency of audit evidence and Appropriateness of audit evidence.)” Evidential matter is necessary to support the assertions in the financial statements. Evidential matter consists of underlying accounting data such as books or journal of original entry and all corroborating information available to the auditor. Underlying evidence for the most part is available to the auditor from within the company. It consists of the accounting data from which the financial statements are prepared, and includes journals, ledgers, computer files, accounting manuals, memoranda, worksheets and spreadsheets supporting items such as cost allocations, computations, and reconciliations. Our Discussion on th

Assalamualaikum and hye everyone. Don't forget to watch our stream on Wednesday at 1.30 pm.👋😊 Your host,😁🙋 NISHA A/P RAJAH RETNAM (16DAT18F1072) NUR AZILA BINTI AZAHAR (16DAT18F1069) SITI AMIRAH BINTI ABDUL WAFAD (16DAT18F1042)

  Assalamualaikum and hye everyone. Don't forget to watch our stream on Thursday at 3.00pm.👋😊 Your host,😁🙋 NUR FATIHAH BT.MOHD ROFAE (16DAT18F1009) IWANIE BINTI RAHIM (16DAT18F1006)

1) KHOR PEI CHIN     （16DAT18F1024） 2) Nur Ainnasuha Binti Azri      (16DAT18F1021) 3) Muhammad Lutfillah Akram Bin       Zulkhairi    (16DAT18F1054) 4) Nur Umairah Binti Mohd Shukry       (16DAT18F1060)

  Hi assalamulaikum and selamat sejahtera. Don't forget to watch us live tomorrow😊😊 NUR SYAHIRAH BT SAIDIN 16DAT18F1001 SHAMINI D/O KUMAR 16DAT18F1003 NUR HUSNA SYAMIMI BT ZAINOL 16DAT18F1005 NUR SHUHADA BT SABDIN 16DAT18F144

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GROUP MEMBERS: 1. AHMAD SOLIHIN BIN MOHAMMED YUSUF (16DAT18F1056) 2. LAM PHU A/P SUM CHA          (16DAT17F1020) 3. NUR AMIRAH SYAHIDA BINTI RAMLEE (16DAT18F1023) 4. UMU HABIBAH BINTI KHALID (16DAT18F1059)  

 Live on FB Mypoliaudit  this coming Sunday, 4pm With our host: MALIVI A/P BAU CAI  16DAT18F1035 NURULHANA BT MAHYUDDIN 16DAT18F1032 NOR FARHANA BT ZULKIFLY 16DAT18F1029 MUHD SYAHIZMAN B MOHD AKIDA 16DAT18F1064

Assalamualaikum dan Selamat Sejahtera 😊                             Welcome to Our Blog ✌ Chapter 3: Audit On Financial Statement Group Member : 1)Intan Sahira Uzma Binti Norizan (10DAT18F1116) 2)Siti Nuraisyah Binti Mad Khalid (10DAT18F1118) 3)Nur Syahirah Binti Suhaimi (10DAT18F1018) 4)Lelothane A/P Mohan (10DAT18F1094) 5)Muhamad Syahmi Bin Ibrahim (10DAT18F1041) Our Discussion In This Chapter at Facebook : Our Slide : https://app.conceptboard.com/board/n0e6-6xsp-arch-i832-p52m Youtube for more information : https://www.youtube.com/watch?v=t0fxxJyRS4k We believe all of you can do it 😘 Question : 1. What is the purpose of auditing the expenditure? 2. Give us two type of audit test for expenditure components. 3. List down five audit assertions. 4. What is the purpose of cash and bank balances evidence? 5. State the purpose of audit on investment? 6. What is the purpose of auditing trade receivables? 7. What is the risk assessment procedures on inventories and work in progress? THANK

 MOHAMAD ZUL AIZAT BIN ABU BAKAR (16DAT18F1065) DALILAH HUSNA BINTI ZAKARIA  (16DAT18F1041) SITI SARAH AQILAH BINTI AHMAD (16DAT18F1038) QUESTION: 1)What a purpose of audit documentation? 2)The main purpose of audit file is to provide evidence that ? 3)The audit documentation may be kept in paper form ,electronic form or any media deemed fit? ( TRUE / FALSE) 4)Oral descriptions if not documented cannot supplement the documented facts , however it can be used? 5) What is completion memorandum?

    NOOR IYLIA BINTI AZMI (16DAT18F1017)   SITI HANNA SYAFIQAH BINTI MOHD YAZID (16DAT18F1053)

Review Chapter 3: Audit On Financial Statement (PSP_DAT5CJune2020) Group member: Noraiza binti mohd saman (10DAT18F1048) Nur dayana binti abd karim (10DAT18F1101) Khir ariffin bin khir azizan (10DAT18F1062) Nurul nabila binti azmi (10DAT18F1097) Noratirah adila binti muhairi (10DAT18F1044) Introduction When an independent auditor gives his opinion/ report on the financial statement of the company about its true and fair presentation is called audited financial statement. It is the responsibility of the company’s management is to prepare the company’s financial statements and related disclosures. A financial statement audit is the examination of an entity's financial statements and accompanying disclosures by an independent auditor. The result of this examination is a report by the auditor, attesting to the fairness of presentation of the financial statements and related disclosures. The auditor's report must accompany the financial statements when they are issued to the intende