tailieunhanh - Lecture Accounting information systems (9th edition): Chapter 10 - Marshall B. Romney, Paul John Steinbart

Chapter 10 - Auditing of computer-based information systems. This chapter 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;. | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Auditing of Computer-Based Information Systems Chapter 10 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. 10- Learning 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. 10- Introduction Seattle Paper Products (SPP) is modifying its sales department payroll system to change they way it calculates sales commissions. Jason Scott was assigned to use the audit software to write a parallel simulation test program to calculate sales commissions. Jason’s calculations were $5,000 less than those produced by SPP’s new program. . | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart Auditing of Computer-Based Information Systems Chapter 10 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. 10- Learning 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. 10- Introduction Seattle Paper Products (SPP) is modifying its sales department payroll system to change they way it calculates sales commissions. Jason Scott was assigned to use the audit software to write a parallel simulation test program to calculate sales commissions. Jason’s calculations were $5,000 less than those produced by SPP’s new program. 10- Introduction He selected a salesperson for whom there was a discrepancy and recalculated the commission by hand. The result agreed with his program. Jason is now convinced that his program is correct and that the error lies with the new program. 10- Introduction Jason ponders the following questions: How could a programming error of this significance be overlooked by experienced programmers who thoroughly reviewed and tested the new system? Is this an inadvertent error, or could it be another attempted fraud? What can be done to find the error in the program? 10- Introduction This chapter focuses on the concepts and techniques used in auditing an AIS. It is written primarily from the perspective of the internal auditor. The chapter presents a methodology and a set of techniques for evaluating internal controls in an AIS. Finally, operational audits of an AIS are reviewed. 10- Learning Objective 1 Describe the scope and objectives of audit work, and identify the major .