The following are examples of complex IT situations that require the auditor to conduct tests of controls and substantive tests to obtain sufficient evidence about financial statement assertions. They include:
IT systems that significantly automate the process of initiating, recording, processing or reporting financial information, such as integrated enterprise resource planning systems
Electronic data interchange and payment transfer systems that electronically transmit (paperless) orders and payments from one computer system to another
Systems that provide electronic services to customers. In these situations, the IT system automatically initiates bills for the services rendered and processes the billing transactions.
Automated reasoning systems (ARS) (e.g., artificial intelligence systems) that employ complex heuristical if/then rules to make decisions (for instance, an ARS system that automatically prepares journal entries for complex transactions or a neural network application that uses financial ratios as independent variables to predict bankruptcy)
Computer programs containing algorithms or formulas that make complex calculations, such as automatically computing commissions, allowance for doubtful accounts, reorder points, loan reserves and pension funding calculations
新课程理念下初中科学课堂的预设与生成Testing of Controls
In the above situations, the auditor should identify control activities - policies and procedures - in place to prevent or detect material 本文来自辣.文~论^文.网原文请找腾讯3249.114 and application controls. General controls concern all computer activities and include controls over systems development, access security, program change, data center and networks, and maintenance. Application controls relate to specific tasks performed by individual applications. They include checks performed by IT, such as editorial checks of input data and checks performed by individuals, including the manual follow-up of reconciliations and exception reports.
Tests of controls consist of gathering evidential matter concerning how effectively and consistently the current control procedures function. These tests include inquiries, inspection of documents or electronic files, observation of the application of the control and reprocessing transactions.
In designing tests of automated controls, the auditor should consider the need to obtain evidence supporting the effective operation of controls directly and indirectly related to the assertions. The techniques used to test automated controls may differ from the techniques used to test manual controls.4 Audit techniques to test automated controls are discussed below.
Computer-assisted Audit Techniques
The auditor may use three broad categories of computer-assisted techniques to test controls:
Auditing around the computer
Auditing with the computer
Auditing through the computer
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