Auditing information systems by a company's internal auditing staff or external auditors is aimed partly at evaluating whether proper and adequate security measures and management...

      

Auditing information systems by a company's internal auditing staff or external auditors is aimed partly at evaluating whether proper and adequate security measures and management policies have been developed.
Required:
(i) Define the term electronic audit trail
(ii) Differentiate between auditing around the computer and auditing through the
computer and explain the approach which uses electronic audit trial.
(iii) State four skills required of information systems auditors.

  

Answers


gregory
(i)
Electronic audit trail – A record provided by some business and
financialsoftware of all the transactions that have taken place during previous
amendments to data in order that subsequent checking may take place.
(ii)
Audit around the computer
Audit around the computer refers to the approach of first reviewing input
data and then directly reviewing outputs from the computer, which circumvents
direct usage of the computer. By adopting such an approach, auditor‘s do not
review computer Processing or application controls but judge the correctness of
the processing by examining inputs and outputs.
Audit through the computer
By audit through the computer, auditors examine documents and
procedures in the Computerized accounting systems and then further review
results of accounting.
gregorymasila answered the question on November 27, 2017 at 10:47


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