The Impact of Information Technology on the Audit Process(英文版)(ppt 45页)
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资料简介：
The Impact of Information Technology on the Audit Process(英文版)内容提要：
Effects of Computer Processing on the Audit：
Transaction trails - exist for short time
Uniform processing of transactions
Harder to segregate duties because all work done by computer
Potential for errors and irregularities - fictitious entries
Potential for management supervision - exception reporting
Initiation of transaction processing automatically by computer
Elements of Computer Based Systems：
Hardware
Software – System Software and Application Software
Documentation – description of system and controls
Personnel – manage, design program operate or control data.
Data
Control Activities – control over processing of transactions
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