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HAPTER 9 Auditing Computer-Based Information Systems
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],Collecting Evidence Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],Evaluating Evidence Collecting Evidence Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Communicating Audit Results Evaluating Evidence Collecting Evidence Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Communicating Audit Results Evaluating Evidence Collecting Evidence Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],Communicating Audit Results Evaluating Evidence Collecting Evidence Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],Communicating Audit Results Evaluating Evidence Collecting Evidence Planning ,[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Communicating Audit Results Evaluating Evidence Collecting Evidence Planning ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Communicating Audit Results Evaluating Evidence Collecting Evidence Planning
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE NATURE OF AUDITING ,[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INFORMATION SYSTEMS AUDITS ,[object Object],[object Object],[object Object],[object Object],[object Object]
INFORMATION SYSTEMS AUDITS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IS COMPONENTS AND AUDIT OBJECTIVES Source Data Output Processing Source Data Data Entry Programs Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Files
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
OBJECTIVE 1:  OVERALL SECURITY ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 1:  OVERALL SECURITY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 1:  OVERALL SECURITY ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 1:  OVERALL SECURITY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 1:  OVERALL SECURITY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
OBJECTIVE 2:  PROGRAM DEVELOPMENT AND ACQUISITION ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 2:  PROGRAM DEVELOPMENT AND ACQUISITION ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 2:  PROGRAM DEVELOPMENT AND ACQUISITION ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 2:  PROGRAM DEVELOPMENT AND ACQUISITION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 2:  PROGRAM DEVELOPMENT AND ACQUISITION ,[object Object],[object Object],[object Object],[object Object],[object Object]
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object]
OBJECTIVE 3:  PROGRAM MODIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 4:  COMPUTER PROCESSING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IS COMPONENTS AND AUDIT OBJECTIVES Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Source Data Output Processing Source Data Data Entry Programs Files
IS COMPONENTS AND AUDIT OBJECTIVES Source Data Output Processing Source Data Data Entry Programs Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Files
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object]
Record Name Employee Weekly Time Report Field Names
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 5:  SOURCE DATA ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
IS COMPONENTS AND AUDIT OBJECTIVES Source Data Output Processing Source Data Data Entry Programs Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Files
IS COMPONENTS AND AUDIT OBJECTIVES Source Data Output Processing Source Data Data Entry Programs Objective 5:  Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4:  Computer Processing Objective 6: Data Files Objective 1:  Overall Security Files
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE 6:  DATA FILES ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTER SOFTWARE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPERATIONAL AUDITS OF AN AIS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPERATIONAL AUDITS OF AN AIS ,[object Object],[object Object],[object Object],[object Object]
OPERATIONAL AUDITS OF AN AIS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OPERATIONAL AUDITS OF AN AIS ,[object Object],[object Object],[object Object],[object Object]
OPERATIONAL AUDITS OF AN AIS ,[object Object],[object Object]
SUMMARY ,[object Object],[object Object],[object Object],[object Object]

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Ais Romney 2006 Slides 09 Auditing Computer Based Is

  • 1. HAPTER 9 Auditing Computer-Based Information Systems
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  • 50. IS COMPONENTS AND AUDIT OBJECTIVES Objective 5: Source Data Objective 2: Program Development And Acquisition Objective 3: Program Modification Objective 4: Computer Processing Objective 6: Data Files Objective 1: Overall Security Source Data Output Processing Source Data Data Entry Programs Files
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