Auditing around the computer pdf

  • What are the advantages of auditing with computers?

    Advantages of CAATs
    CAATs allow the auditor to: Independently access the data stored on a computer system without dependence on the client; Test the reliability of client software, i.e. the IT application controls (the results of which can then be used to assess control risk and design further audit procedures);.

  • What is audit through the computer?

    Auditing through the computer is the process of reviewing and evaluating the internal controls in an electronic data processing system..

  • What is auditing around 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..

  • 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.
  • Auditing Around the Computer: It is the type of auditing done in a traditional method.
    The auditor summarizes the input data and ignores the computer's processing but ensures the correctness of the output data generated by the computer, this approach is generally referred to as “auditing around the computer”.
  • CAATs is the practice of using computers to automate the IT audit processes.
    CAATs normally include using basic office productivity software such as spreadsheets, word processors and text editing programs and more advanced software packages involving use statistical analysis and business intelligence tools.
  • Computer auditing is a systematic and logical process that follows a risk based approach to determine whether the information systems of an entity, including its detailed information technology processes, controls and activities, will achieve its IT objectives and will thereby ultimately enable the organisation to
1.1 Purpose.
The aim of these notes is to give potential computer auditors an overview of the main activities of computer audit and the role of the computer  ,Auditing Around the Computer - Free download as PDF File (.pdf), Text File (.txt) or read online for free.
AUDITING THEORY GUIDE for STUDENTS.,The aim of these notes is to give potential computer auditors an overview of the main activities of computer audit and the role of the computer auditor.
They  ,❖ Current approach: Audit through the computer.
Uses the computer to check adequacy of system controls, data, and output.,❖ Current approach: Audit through the computer.
• Uses the computer to check adequacy of system controls, data, and output.
• SAS 

What are computer-assisted audit methods?

Computer-assisted audit methods can be defined as a computer - based tools designed to improve the efficiency and performance of the audit process and it is a growing field in the 21st century

What is a computer audit?

Computer audit operates in a climate of constant and Similarly, in some organisations, it is not uncommon rapid change

Computer auditors are continually for the role of computer audit to be extended to faced with the prospect of faster, smaller and cheaper include the review of clerical procedures and the IT systems

Who wrote electronic data processing & Auditing?

First, in 1961 Felix Kaufman wrote Electronic Data Processing and Auditing

The book compares auditing around and through the computer

Historically, auditing around the computer entails traditional manual procedures in which the existence of automated equipment is ignored

As such, the computer is treated as a black box


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