Video Review Assignment | What is CIS? (PSP_DAT5B_Group2)

 CIS 

- system that composed people and computer that processes or interprets information 

-Adequacy of control 

- no proper internal control

Objectives

 The purpose of this Standard is to establish standards and provide guidance on procedures tobe followed when an audit is conducted in a computer information systems (CIS) environment.2. The auditor should consider how a CIS environment affects the audit.3. The overall objective and scope of an audit does not change in a CIS environment.

Application control - to ensure the completeness and accuracy of input

5 types of control:

1. Data capture controls 

2. Processing controls 

3. Data validation controls 

4. Output control

5. Error control

General control - developed, maintained and operated and how effective the operations of the programmed procedures

Types of control:

1. Data centre and network operations- control over the computer

2. System software acquisition, charge and maintenance-whether the acquisition is authorised and control

3. Access security- protection of computer equipment 

4. Application systems acquisition, development and maintenance-reliability of information processing

Evaluation of auditor on CIS environment

1) round the machine-internal input, outout

2) though the machine - accuracy of input data properly entered and no error

   

Types of CAAT:

1. Generalised audit software(GAS) : Test on data files

2. Custom audit software: Specific task

3. Test data: Creates a simulation transaction

4. Intergrated test facility: "Dummy records is created

5. Parallel simulation: MIMICS the entities application programmes

Other CAAT

1. SNAPSHOT

involves taking picture of transaction audit flow though computer system

2. SCARF

embedding audit software modules within an application system to provide continues monitoring of the system transaction

Consideration in the use of CAAT 

1) It knowledge, expertise and experience of the audit team

2) the availability of CAAT and suitable computer facilities and data

3) the impracticability of manual test 

4) effectiveness and efficiency

5) timing

Muhammad zambri bin shamsudin (10dat18f1069)

NurFarahin Bt Norazmi

(10dat18f1040)

Syazwani athiqah binti Hasnan

(10dat18f1112)

Wong Xhin Chee

(10DAT18F1036)

Vimala veloosamy 

(10DAT18F1082)