Chapter 4 : Auditing In Computerised Information System
welcome to our group 4 blogspot
Content Creator :
1) AMIRUL HADI B. ADNAN (10DAT18F2055)
2)NURNAJIHA BINTI NAZRI (10DAT18F2003)
3)NUR AISHAH BINTI FIRDAUS ( 10DAT18F2039)
4)NUR ILLYYIN BINTI SHAMSUL BAHRI (10DAT18F2049)
5)LOURINE LOGEESWARY (10DAT18F2074)
Assalammualaikum And Salam Sejahtera
INTRODUCTION
introduction of Auditing in Computerised Information System
-To establish a Standards and provide guidance on procedures to be followed when audit is conducted in a computer information system (CIS) envirobment.
- The existence of CIS environment is when any type or size is involved in the processing by the entity of financial information of significant to the audit, whether that computer is operated by the entity or by a third party.
Auditing in Computerized Environment
-In computerized environment it is expected that the auditor should satisfy himself that the controls are adequate enough to produce accurate and complete financial statements.
-In recent years, there has been development in the use of computers as mean of keeping the accounting records and producing financial information
-This trend has brought about significant changes in the way the organisations process, store data, and disseminate information.
-In planning the portions of audit which may be affected by the clients environment the auditor should obtain and understanding of computerised information system activities and the availability of data for use in the audit
Evaluation of Auditor on CIS environment
-Audit Round the machine
-Audit through the machine
-Computer assisted audit techniques(CAAT)
for more information about Auditing CIS :
Sway : https://sway.office.com/D7Ea0CTu7vRXfeiw?ref=Link
Facebook : https://www.facebook.com/mypolyaudit/
Infographic/ genialy:
Group 1 : https://view.genial.ly/6086c78fb460ef1010f45bcc
Group 2 : https://view.genial.ly/60879f76b460ef1010f45d0b/interactive-content-general-control
Group 3 : https://view.genial.ly/6086ed34c3686b1017a1c793/interactive-content-copy-multicolor-info
Group 4 : https://view.genial.ly/6087b24adc2f91101045d2b7/interactive-content-group-4-the-level-of-complexity-in-cis
Group 5 : https://view.genial.ly/6087900ac3686b1017a1c876/interactive-content-test-of-control-on-cis
Group 6 :
Group 7 : https://view.genial.ly/6087c5b2b460ef1010f45da0
Group 8 : https://view.genial.ly/6087b615c3686b1017a1c8e8/interactive-content-characteristic-of-cis
Question:
1. List 2 categories in internal control
2. List 5 types of CAAT
3. list categories of controls
4. describe general controls and application controls
5.List characteristic of CIS.
6.Explain auditing in a computerized environment based on the video
7..List 3 of characteristic audit CIS
8.Give 2 types of internal control in CIS environment
Comments
1. Preventive Control -Designed to keep errors or irregularities from occurring in the first place.
- Segregation of duties
- Safeguarding assets
2. Detective Control -Designed to detect errors or irregularities that may have occurred.
i) Application control
ii) General control
Audit Round the machine
-Audit through the machine
-Computer assisted audit techniques(CAAT)
-test data
-parallel simulation
-interogation software
-commercial software
-integrated test facility
1. Lack of visible transaction trails
2. Consistency of performance
3. Ease of access to data and computer programs
1.Detective
2.Preventative
3.Corrective
List characteristic of CIS
-Lack of visible transaction trails.
-Consistency of performance.
-Ease of access to data and computer programs.
-Concentration duties.
-System generated transaction.
-Vulnerability of data and program.
occuring in the first place
2) Detective Control - when preventative controls fail, detective controls can be used to identify potential errors and problems.