theimpactofinformationtechnologyontheauditprocess(英文版)-全文預(yù)覽
【正文】 to the application (programs) being performed。 accounts receivable. ? Controls from Chapter 6, repeated page 620 ? Input controls ? Processing controls ? Output controls 11 28 Input Controls 11 29 Input Controls ? input authorization usually clerical ? check digit or self checking number ? record counts ? batch totals ? hash totals ? Edit routines: ? Valid character ? Sign ? Missing data ? Sequence tests ? Reasonableness tests ? Error correction and resubmission 11 30 Processing Controls Validation test Sequence test Arithmetic accuracy test Data reasonableness test Completeness test 11 31 Processing Controls ? Run to run totals ? Control totals reconciled ? File and operator controls right file right operator mand ? Limit / reasonableness tests 11 32 Output Controls 11 33 Output Controls ? Control totals from processing reconciled ? Master file change report ? Output to authorized persons 11 34 Control Risk Assessment ? Evaluate general and application controls ? Determine risk of errors in transaction processing ? Determine nature, timing and extent of substantive testing 11 35 Evaluating Computer Controls ? Auditing around puter treats puter like calculator ? Auditing through the puter audits puter processing of transactions ? Auditing with the puter uses puter to audit data 11 36 Testing Computer Controls ? Test data auditor prepared data of each type of possible error ran thru client’s system ? Parallel simulation client data ran thru auditors programs to recreate results ? Parallel often uses generalized audit software (canned) reduces time to create program to do processing ? Controlled Reprocessing audit copy of clients program then save it to make sure no changes have been made. Run client data thru control copy of program pare results. 11 37 Testing Computer Controlscont. ? Audit hooks select transactions of audit interest during processing
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