Chapter 8
Chapter 8
Chapter 8
Chapter
8-1
Information Technology Auditing
Function
Evaluate computer’s role in achieving audit and
control objectives
Assurance Provided
Data and information are reliable, confidential, secure,
and available
Safeguarding assets, data integrity, and operational
effectiveness
Chapter
8-2
Information Technology Auditing
Chapter
8-3
The Information Technology
Audit Process
Chapter
8-4
The Information Technology Audit
Process
Chapter
8-6
The Information Technology
Audit Process
Chapter
8-7
Evaluating the Effectiveness of
Information Systems Controls
Chapter
8-8
Evaluating the Effectiveness of
Information Systems Controls
Risk Assessment
An external auditor’s main objective in reviewing
information systems control procedures is to evaluate the
risks(associated with any control Weaknesses) to the integrity
of accounting data presented in financial reports.
Chapter
8-9
Evaluating the Effectiveness of
Information Systems Controls
the AIS
2.Identify the control procedures that should be in place to
Chapter
8-10
Risk Assessment
Chapter
8-11
Risk Assessment
Chapter
8-12
The Information Technology Auditor’s
Toolkit
Chapter
8-13
The IT Auditor’s Toolkit
Auditing Software
Auditors can use a variety of software when auditing with
the computer.
Examples
include general-use software such as word processing
Chapter
8-14
The IT Auditor’s Toolkit
Auditing Software
General-Use Software
Auditors employ general-use software as productivity tools
Chapter
8-15
The IT Auditor’s Toolkit
Auditing Software
General-Use Software
Spreadsheet software allows both accountants and auditors
It also allows the user to change one number and update all
related numbers at the click of a mouse
Chapter
8-16
The IT Auditor’s Toolkit
Auditing Software
General-Use Software
Accountants and auditors can use a database management
mathematical computations.
However, they are distinguished from spreadsheet software
Chapter
8-18
The IT Auditor’s Toolkit
Chapter
8-19
The IT Auditor’s Toolkit
software.
The difference is that automated work-paper software
Chapter
8-22
The IT Auditor’s Toolkit
People Skills
working as a team
Interviewing clients
Importance of Interviews
Gain understanding of organization
Evaluate internal controls
Chapter
8-23