How do you audit a computer system?
IT audit checklist
1IT governance and policies.
Evaluate the existence and effectiveness of IT policies and procedures.
2) Security controls.
3) Data protection and privacy.
4) Change management.
5) Business continuity and disaster recovery.
6) Documentation and record-keeping..What are the advantages of auditing around the computer?
Why? Auditing through the computer involves processing and looking into the client's software and hardware system to prove the credibility of their operations.
On the other hand, auditing around the computer evaluates the clients' computer controls..
What is auditing around and auditing through the computer?
Auditing through the computer must be used when: Processing is primarily online and updating is in real time.
A primary advantage of using generalized audit software (GAS) packages in auditing the F/S of a client that uses a computer system is that the auditor may: Access info..
What is auditing around and through the computer?
Auditing around the computer is one of the methods of evaluating a client's computer controls.
It picks source documents randomly and verifies the outputs with the inputs.
This method can only exist when controls over the computer system are non-existent..
What is auditing around or through the computer?
Auditing around the computer is one of the methods of evaluating a client's computer controls.
It picks source documents randomly and verifies the outputs with the inputs.
This method can only exist when controls over the computer system are non-existent..
What is auditing through a computer and around a computer?
Auditing around the computer is when the audit team doesn't inspect IT system controls.
Instead, they obtain source documentation from the system (i.e. system reports) and compare that information to the financial statements..
What is meant by auditing around the computer and auditing through the computer 4 marks?
Answer and Explanation:
The situation in which the auditor evaluates only the non-IT controls of the organization in audit procedure is termed as "auditing around the computer".
The auditor assesses the control risk and performs the tests on internal controls as in manual systems..
What is the use of computer in auditing?
Computer-assisted audit techniques involve computers or audit software to help test and evaluate company files/data relatively easily compared to testing of programs and data processing procedures.
Examination of program or system requires certain auditor expertise in information technology..
When should an auditor audit through the computer?
Now a days audit around the computer is considered as an auditing approach.
It is more often known as black box audit approach.
Most often this approach is used either because: processing done by the computer is too simple e.g. casting, sorting etc..
- Computer auditing.External auditing.Forensic auditing.Internal auditing.
- System audits are carried out by IT professionals who are well-versed with different information systems of a firm and how they can be used to prevent the abuse of organizational resources.
- The client's computerized information system processes the 'test transaction'.
Auditing around the computer increase the audit risk because actual computer files and programs are not tested therefore auditor has no direct evidence that the programs are working as expected.
