Page 132 - DCOM509_ADVANCED_AUDITING

Sukhpreet Kaur, Lovely Professional University
Unit 8: Auditing in Computerized Environment

Unit 8: Auditing in Computerized Environment Notes

CONTENTS
Objectives
Introduction
8.1 Impact of Technology Revolution on Auditing
8.2 Specific Aspects of Auditing in a Computer-Based Environment
8.2.1 Control Risks in Computer Systems
8.2.2 Security of the Computer Systems
8.3 Controls in Computer Systems
8.3.1 Operating System Controls
8.3.2 Relational Database Management System (RDBMS) Controls

8.3.3 Application Software Controls
8.4 General Auditing Software (GAS)
8.4.1 Advantages of using GAS
8.4.2 Other Auditing Software
8.4.3 Concurrent Auditing Techniques
8.5 Computer Assisted Audit Techniques and Tools (CAATTs)
8.5.1 Electronic Work Papers
8.5.2 Information Retrieval and Analysis
8.5.3 Retrieval and Analysis Software
8.5.4 Trends in Information Retrieval and Analysis
8.5.5 Audit Reporting
8.5.6 Database of Audit History
8.5.7 Computer Based Training
8.6 Improving Audit Effectiveness

8.7 Summary
8.8 Keywords
8.9 Review Questions
8.10 Further Readings

Objectives

After studying this unit, you will be able to:
 Describe the Impact of Technology Revolution on Auditing

 Explain Specific Aspects of Auditing In a Computer-Based Environment
 Discuss Controls in Computer Systems
 Explain General Auditing Software (GAS)

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