GROUP 4 - DAT5A SEMESTER SESI 1 2022/2023

-

 



























REFERENCES :

Comments

Post a Comment

Popular posts from this blog

CHAPTER 4: AUDITING IN CIS ENVIRONMENT (PSP_DAT5BJune2020)

-
Image
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
Read more

CHAPTER 2 : AUDIT EVIDENCE

-
Image
WELCOME TO OUR BLOG  ❝ BEING AN AUDITOR IS EASY. IT'S LIKE RIDING A BIKE, EXCEPT THE BIKE IS ON FIRE. YOU'RE ON FIRE. EVERYTHING IS ON FIRE !! ❞ 👧  NUR FARAHIN BINTI RAHMATHULLAH (10DAT17F2009) 👦  BALAMURGHAN A/L SARAVANABAVAN (10DAT17F2050) 👧  HARSHINNI A/P CHANDRAN (10DAT17F2013) OUR BLOG IS ABOUT AUDIT EVIDENCE ➽ AUDIT EVIDENCE DEFINITION ⇏ ➸The information obtained by the auditor in arriving at the conclusions on which the audit opinion in based. ➸ It comprise source documents and accounting records underlying the financial statements and corroborating information from other sources. ➸ Any information use by the auditor to determine whether the information being audited is stated in accordance with the established criteria. ISA 500   Information is 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
Read more