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Auditing審計學 基于環境變化的概念Ritterch06.ppt

'Auditing審計學 基于環境變化的概念Ritterch06.ppt'
Chapter 6Computerized Systems: Risks, Controls, and OpportunitiesOverview of Computerized Accounting SystemsMost computer systems are highly integrated and networkedThe computing environment includes hardware, software, telecommunications, data, and peopleThe auditor needs to understand this environment including the risks involved: (see chart on next slide)Overview of Computerized Accounting SystemsData is intercepted, modified, deleted or replaced with fraudulent dataData ports provide access to hackers, denial of service attacks or unauthorized accessData CommunicationsUnauthorized access, manipulation of data, addition of unauthorized dataData FilesFraudulent programming, incorrect data processing, processing fraudulent dataComputer ProgramsSabotage, natural disaster, viruses, anything that impairs operationsComputer OperationsRisksComputer Processing AreaList Key Computer SoftwareOperating systemsCommunicationsApplication programsAccess control Define Interconnected Systems - Virtual Private Network (VPN)Embraces all communications:Fiber optic to wirelesse-business (business to business)E-Commerce (business to consumer)Auctions (consumer to consumer)Intranets (within business)Personal digital assistantApplication and database processingThis type of computerized environment is evolving as the "new economy" demands anytime, anywhere service Discuss Risks with VPN The open nature of a VPN creates risks that both internal and external auditors need to assessUnauthorized penetration into the organization's systemLoss of messages in transmissionInterception and either destruction, modification, or copy of information transmitted over the networkDenial of service attacks designed to overload and shut the company's system downLoss of processing Review General & Application ControlsOn larger, more complex audits, the client's computing systems may present major business risks that need to be evaluatedDividing controls as either general or application controls helps the auditor organize his/her evaluation of the client's computing systemsGeneral Controls - pervasive data processing control procedures that affect all computerized applicationsPlanning and controlling data processingControlling applications developmentControlling accessMaintaining hardwareControlling electronic communicationsApplication Controls - controls related to a particular programExplain Risk Analysis at the General Control LevelThe auditor usually starts with general controls in evaluating control weaknessesGood controls built into a particular application are unlikely to offset weaknesses that affect all aspects of processingRisks at the general level include:Unauthorized use of applications or access of dataCompany may develop the wrong programs negatively impacting operationsTelecommunications systems may not safeguard the system from intrudersThe wrong data may be processed or wrong files updatedUnauthorized personnel may steal or modify c。省略部分。 data approach only examines those controls built into the computer applicationIt does not test whether the company has adequate controls to prevent submission of unauthorized or incorrect dataExplain Tagging and Testing: Tracing Transactions Through the SystemA transaction is selected at the input stage and is electronically "marked"The transaction is then electronically tracked through processing This allows the auditor to determine whether the transaction has been properly recorded and that the correct files have been updatedAdvantages:Works concurrently with client's processing of regular transactionsFlexible: auditor is able to select transactions to "mark"Can be used to track transactions through distributed processing networksWhat is generalized audit software (GAS)?Designed to read existing computer files and perform function such as:Footing a fileSelecting a sample - either statistically or judgmentallyExtracting, sorting, and summarizing dataObtaining file statisticsEvaluating statistical sample resultsPerform analytical proceduresFinding how many transactions or population items meet specified criteriaChecking for gaps in processing sequencesChecking for duplicatesPerforming arithmetic calculationsAnalyzing data for file validityAnalyzing data files for unusual patternsGeneralized Audit Software (Continued)The most widely used of all computerized audit techniquesAllows auditors to perform a variety of procedures including:Analyzing filesSelecting transactions based on logical identifiersScanning accounts for unusual entriesSelecting statistical samplesProjecting errors based on samplesPerforming basic and advanced numerical analysisCreating reportsDiscuss Audit Approaches for E-CommerceAudit of entity using E-Commerce follows basic audit approach; auditor must understand business processes, important applications, control environment, and risksRisk analysisRisks in common with traditional information systems:Unauthorized accessUnauthorized changes to programs or data filesMisstatements caused by processing or logic errorsLack of physical securityRisks unique to E-Commerce systemsSecurity of system and protection against penetration by outsidersIntegrity of processing may be threatened by many different sourcesIntegrity of data communicationsTrading partner agreementsSystems interdependenciesPaperless systems coupled with "soft" controlsDiscuss Audit Approaches for E-Commerce (Continued)Audit Approaches for E-Commerce (Continued)Process and Control AuditAudits of E-Commerce will focus on tests of controls and processesAuditor develops understanding of controls and approach to determine that controls are working effectivelyTagging and TracingTagging is more complicated than process identified earlier in chapterAuditor must work with IT to develop logicGeneralized Audit SoftwareUse of GAS may be reduced in some areas such as confirmationsOther areas, like inventory, will continue to use GAS
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變化 環境 概念 ritterch06 基于 ritterch 審計學 06 auditing
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