tailieunhanh - 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 .

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• Audit process
• Planning the audit
• Audit evidence
• Audit documentation
• Financial statement auditing
• Audit planning
• Internal control
• Auditing business processes
• Accounting undergraduate Honors theses
• Audit related services and audit quality
• Evidence from benefit plan audits
• Financial statement audit firm switches
• Benefit plan quality
• Assurance services
• Auditing services
• Auditing and assurance services
• The demand for audit
• Analytical procedures
• Audit responsibilities
• Principles of auditing
• Audit risk
• Audit risk formula
• Implications of audit office resource allocation shocks
• Evidence from late 10 K filings
• Timely filing clients
• Proxy for auditor effort
• Other assurance services
• The cpa profession
• Professional ethics
• Legal liability
• Audit reports
• Audit firm size
• Audit quality
• Discretionary accruals
• Ho Chi Minh Stock Exchange
• Hanoi Stock Exchange
• Financial statements
• Audit opinion
• Cost of debt
• Listed company
• Audit opinion on cost of debt
• Stock exchange in the period
• Lecture Principles of auditing
• Bài giảng Nguyên lý kiểm toán
• Auditor legal liability
• Audit procedures
• Corporate governance
• Audit standards
• Meeting ethical expectations
• Internal control over financial reporting
• Financial reporting
• Financial performance
• Legal adoption
• Characteristics of the audit committee
• Firm performance
• French companies
• Supply chain performance
• Audit and leadership
• UK based supply chain companies
• UK’s gross domestic product
• Smart PLS 3
• Outsourcing internal auditing
• Vietnamese listed companies
• Internal audit
• Enhancing outsourcing internal audit activities
• Audit committee
• Gender diversity
• Annual reports
• Amman Stock Exchange
• Company performance
• Real earnings management
• Audit committee chair
• Legal expertise
• Emerging market
• Auditing internal control
• Audi treports
• Audit responsibilities and objectives
• specific components
• hypersensitivity reaction
• evidence suggests
• empyema thoracis
• paratracheal lymph nodes
• Corporate social responsibility
• Stakeholder theory
• Egyptian stock exchange
• Legitimacy theory
• Corporate governance proxies i e board size
• Impact of corporate governance
• KSE 100 Index
• Audit committee and CEO duality
• Non executive directors