Download Information Technology Auditing, 3rd Edition by James A. Hall PDF

By James A. Hall

Know how audits occur within the actual global with info know-how AUDITING! With insurance of conventional auditing in addition to auditing of knowledge structures, this accounting textual content provide you with the history you want to reach the genuine international. updated insurance of auditor tasks and laws, fraud innovations and detection, and elevated end-of-chapter questions, difficulties and situations are only the various instruments that might organize you for achievement on your destiny occupation.

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Extra resources for Information Technology Auditing, 3rd Edition

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For this reason, error correction should be viewed as a separate control step that should be taken cautiously. The PDC control model is conceptually pleasing but offers little practical guidance for designing or auditing specific controls. The current authoritative document for specifying internal control objectives and techniques is the Statement on Auditing Standards No. 109, which is based on the COSO framework. SAS 109 describes the complex relationship between the firm’s internal controls, the auditor’s assessment of risk, and the planning of audit procedures.

During the review of controls, the auditor attempts to understand the organization’s policies, practices, and structure. In this phase of the audit, the auditor also identifies the financially significant applications and attempts to understand the controls over the primary transactions that are processed by these applications. The techniques for gathering evidence at this phase include conducting questionnaires, interviewing management, reviewing systems documentation, and observing activities.

The shop foreman submits time cards and distributes paychecks to employees. e. The accounting clerk posts to individual account receivable subsidiary accounts and performs the reconciliation of the subsidiary ledger and the general ledger control account. 4. Segregation of Duties CMA 1288 3-23 Explain why each of the following combinations of tasks should, or should not, be separated to achieve adequate internal control. a. Approval of bad debt write-offs and the reconciliation of accounts payable subsidiary ledger and the general ledger control account.

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