Chapter12 The Impact of Ination Technology on the Audit Process(审计学-英文版).ppt

1、The Impact of InformationTechnology on theAudit Process,Chapter 12,Learning Objective 1,Describe how IT improves internal control.,How Information Technologies Enhance Internal Control,Computer controls replace manual controls.,Higher-quality information is available.,Learning Objective 2,Identify r

2、isks that arise from using an IT-based accounting system.,Assessing Risks ofInformation Technologies,Reliance on the capabilities of hardware and software,Visibility of audit trail,Reduced human involvement,Systematic versus random errors,Assessing Risks ofInformation Technologies,Unauthorized acces

3、s,Loss of data,Reduced segregation of duties,Lack of traditional authorization,Need for IT experience,Learning Objective 3,Explain how general controls and application controls reduce IT risks.,Internal Controls Specific to Information Technology,General controls,Application controls,Relationship Be

4、tween Generaland Administrative Controls,Risk of unauthorized change to application software,Risk of system crash,Risk of unauthorized master file update,Risk of unauthorized processing,General Controls,Administration of the IT function,Segregation of IT duties,Systems development,Physical and onlin

5、e security,Backup and contingency planning,Hardware controls,Administration of the IT Function,The perceived importance of IT within an organization is often dictated by the attitude of the board of directors and senior management.,Segregation of IT Duties,Systems Development,Physical and Online Sec

6、urity,Physical Controls: Keypad entrances Badge-entry systems Security cameras Security personnel,Online Controls: User ID control Password control Separate add-on security software,Backup and Contingency Planning,One key to a backup and contingency plan is to make sure that all critical copies of s

7、oftware and data files are backed up and stored off the premises.,Hardware Controls,These controls are built into computer equipment by the manufacturer to detect and report equipment failures.,Application Controls,Input controls,Input Controls,These controls are designed by an organization to ensur

8、e that the information being processed is authorized, accurate, and complete.,Batch Input Controls,Financial total,Hash total,Record count,Processing Controls,Validation test,Sequence test,Arithmetic accuracy test,Data reasonableness test,Completeness test,Output Controls,These controls focus on det

9、ecting errors after processing is completed rather than on preventing errors.,Learning Objective 4,Describe how general controls affect the auditors testing of application controls.,Impact of Information Technology on the Audit Process,Effects of general controls on control risk,Effects of IT contro

10、ls on control risk and substantive tests,Auditing in less complex IT environments,Auditing in more complex IT environments,Learning Objective 5,Use test data, parallel simulation, and embedded audit module approaches when auditing through the computer.,Test Data Approach,Test Data Approach,Test Data

11、 Approach,Auditor-predicted results of key control procedures based on an understanding of internal control,Control test results,Auditor makes comparisons,Differences between actual outcome and predicted result,Parallel Simulation,The auditor uses auditor-controlled software to perform parallel oper

12、ations to the clients software by using the same data files.,Parallel Simulation,Embedded Audit Module Approach,Auditor inserts an audit module in the clients application system to capture transactions with characteristics that are of specific interest to the auditor.,Learning Objective 6,Identify issues for e-commerce systems and other specialized IT environments.,Issues for Different IT Environme