INFORMATION SYSTEM AUDITING AND （信息系统审计和）.pdf

James A. Hall Chapter 17 Accounting Information Systems, 4th. Ed. Auditing Assurance CHAPTER 17 INFORMATION SYSTEM AUDITING AND ASSURANCE As more and more accounting and business systems were automated, it became more and more evident that the field of auditing had to change. As the systems being audited increased their use of technology, new techniques for evaluating them were required. This chapter focuses on computer or information systems (IS) auditing. It begins with a discussion of how the auditing profession has expanded in response to the spread of technology. The objectives of this chapter are: ! to understand the general purpose of an audit and to have a firm grasp of the basic conceptual elements of the audit process; ! to know the difference between internal and external auditing and to be able to explain the relationship between these two types of auditing; ! to understand how auditing objectives and tests of control are determined by the control structure of the firm that is being audited; ! to be familiar with the audit objective and tests of control for each of the nine general control areas; ! to understand the auditing techniques that are used to verify the effective functioning of application controls; and ! to understand the auditing techniques used to perform substantive tests in a CBIS environment. Study Notes Prepared by H. M. Savage ©South-Western Publishing Co., 2004 1 James A. Hall Chapter 17 Accounting Information Systems, 4th. Ed. Auditing Assurance