毕业论文论文范文课程设计实践报告法律论文英语论文教学论文医学论文农学论文艺术论文行政论文管理论文计算机安全
您现在的位置: 毕业论文 >> 英语论文 >> 正文

SAS计算机审计技术的影响英文文献和翻译

更新时间:2012-4-22:  来源:毕业论文

In recent years, information technology (IT) used by firms, large and small, has become increasingly sophisticated and complex. The explosive growth in IT includes computer hardware, databases, networks, telecommunications, the Internet, extranets, electronic commerce, client/server architecture, data warehouses, integrated accounting systems software (such as enterprise resource planning software), automated reasoning systems and neural networks software. The advances in IT have significantly changed the methods firms employ to gather and report information. Thus, auditors encounter many IT environments that maintain data on electronic media rather than paper-based media. Auditors must determine how the firm uses IT systems to initiate, record, process and report transactions or other financial data.1 This understanding is necessary to plan the audit and to determine the nature, timing and extent of tests to be performed to gain a 本文来自辣.文~论^文.网原文请找腾讯3249.114 auditors concerning the proper assessment of internal control2 activities in IT systems. The auditing standard states that computer-assisted auditing techniques (CAATs) are needed to test automated controls in certain types of IT environments. This paper revisits auditing-through-the-computer techniques, which should become more widely used with the issuance of SAS No. 94, and focuses on the test data technique, which can be applied in almost any audit to test automated programmed controls. This technique is relatively easy to apply and does not require the auditor to have a high degree of computer expertise. An extended illustration of the steps involved in applying this technique is presented.
SAS No. 94 and Tests of Controls 科学课综合实践活动论开展环境教育
Under the auditing standards (SAS Nos. 48, 55 and 78) relevant to computer-based systems issued prior to SAS No. 94, a large percentage of auditors assessed control risk at the maximum and performed only substantive tests of account balances and classes of transactions to gather evidence about financial statement assertions. SAS No. 94 recognizes that this approach may not be viable in complex IT environments. When evidence of a firm's initiation, recording and processing of transactions exists only in electronic form, the auditor's ability to obtain the desired assurance only from substantive tests is significantly diminished. SAS No. 94 does not change the requirement to perform substantive tests on significant amounts, but states that "it is not practical or possible to restrict detection risk to an acceptable level by performing only substantive tests."3 When assessing the effectiveness of the design and operation of controls in complex IT environments, it is necessary for the auditor to test these controls. The decision to test controls is not related to the size of the firm but to the complexity of the IT environment.2415

[1] [2] [3] 下一页

SAS计算机审计技术的影响英文文献和翻译下载如图片无法显示或论文不完整,请联系qq752018766
设为首页 | 联系站长 | 友情链接 | 网站地图 |

copyright©751com.cn 辣文论文网 严禁转载
如果本毕业论文网损害了您的利益或者侵犯了您的权利,请及时联系,我们一定会及时改正。