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Lecture Accounting information systems - Chapter 11: Auditing computer-based information systems

In this chapter, you will learn to: Describe the scope and objectives of audit work, and identify the major steps in the audit process; identify the six objectives of an information system audit, and describe how the risk-based audit approach can be used to accomplish these objectives; describe the different tools and techniques auditors use to test software programs and program logic. | Chapter 11 Auditing Computer-Based Information Systems Copyright © 2012 Pearson Education 11-1 Learning Objectives Describe the scope and objectives of audit work, and identify the major steps in the audit process. Identify the objectives of an information system audit, and describe the four-step approach necessary for meeting these objectives. Design a plan for the study and evaluation of internal control in an AIS. Describe computer audit software, and explain how it is used in the audit of an AIS Describe the nature and scope of an operational audit. Copyright © 2012 Pearson Education 11-2 Auditing The systematic process of obtaining and evaluating evidence regarding assertions about economic actions and events in order to determine how well they correspond with established criteria Copyright © 2012 Pearson Education 11-3 Types of Audits Financial Examines the reliability and integrity of: Financial transactions, accounting records, and financial statements. Information System . | Chapter 11 Auditing Computer-Based Information Systems Copyright © 2012 Pearson Education 11-1 Learning Objectives Describe the scope and objectives of audit work, and identify the major steps in the audit process. Identify the objectives of an information system audit, and describe the four-step approach necessary for meeting these objectives. Design a plan for the study and evaluation of internal control in an AIS. Describe computer audit software, and explain how it is used in the audit of an AIS Describe the nature and scope of an operational audit. Copyright © 2012 Pearson Education 11-2 Auditing The systematic process of obtaining and evaluating evidence regarding assertions about economic actions and events in order to determine how well they correspond with established criteria Copyright © 2012 Pearson Education 11-3 Types of Audits Financial Examines the reliability and integrity of: Financial transactions, accounting records, and financial statements. Information System Reviews the controls of an AIS to assess compliance with: Internal control policies and procedures and effectiveness in safeguarding assets Operational Economical and efficient use of resources and the accomplishment of established goals and objectives Compliance Determines whether entities are complying with: Applicable laws, regulations, policies, and procedures Investigative Incidents of possible fraud, misappropriation of assets, waste and abuse, or improper governmental activities. Copyright © 2012 Pearson Education 11-4 The Audit Process Planning Collecting Evidence Evaluating Evidence Communicating Audit Results Copyright © 2012 Pearson Education 11-5 Planning the Audit Why, when, how, whom Work targeted to area with greatest risk: Inherent Chance of risk in the absence of controls Control Risk a misstatement will not be caught by the internal control system Detection Chance a misstatement will not be caught by auditors or their procedures Copyright © 2012 Pearson Education 11-6 .