Accouting Information System Soln09-AUDITING COMPUTER

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1、AccountingInformationSystemsCHAPTER9AUDITINGCOMPUTER-BASEDINFORMATIONSYSTEMSSUGGESTEDANSWERSTODISCUSSIONQUESTIONS9.1Sincemostorganizationsmakeextensiveuseofcomputer-basedsystemsinprocessingaccountingdata,itisessentialthatcomputerexpertisebeavailableintheorganization'sauditgr

2、oup.Suchexpertiseshouldinclude:·Extensiveknowledgeofcomputerhardware,software,andaccountingapplications·Adetailedunderstandingofappropriatecontrolpoliciesandproceduresincomputersystems·Anabilitytoreadandunderstandsystemdocumentation·Experienceinplanningcomputerauditsandinusi

3、ngmoderncomputerauditingtechniques.Allinternalauditorsmaynotpossessexpertiseinalloftheseareas.However,thereiscertainlysomeminimumlevelofcomputerexpertisethatisappropriateforallauditors.Thiswouldinclude:·Anunderstandingofcomputerhardware,software,accountingapplications,andcon

4、trols.·TheabilitytoexamineallelementsofthecomputerizedAIS·Theabilitytousethecomputerasatooltoaccomplishtheseauditingobjectives.9.2Manyauthoritieshavesuggestedinrecentyearsthatinternalauditorsshouldbeinvolvedinsystemsdevelopmentprojectsinordertoensurethatnewlydevelopedsystems

5、areauditableandhaveeffectivecontrols.However,iftheauditor'sinvolvementistoogreat,thenhisorherindependencemaybeimpairedwithrespecttosubsequentreviewandevaluationofthesystem.Accordingly,theauditorshouldnotbeamemberofasystemsdevelopmentteam,orbeotherwisedirectlyinvolvedindesign

6、ingorimplementingnewsystems.Thereareindirectformsofauditorinvolvementthatareappropriate.Theauditorcan1.Recommendaseriesofcontrolandauditabilityguidelinesthatallnewsystemsshouldmeet.2.Independentlyreviewtheworkofthesystemsdevelopmentteam,evaluateboththequalityofthesystemsdeve

7、lopmenteffortanditsadherencetocontrolandauditabilityguidelines,andreporthisorherfindingstomanagement.Inbothcasestheauditorisworkingthroughmanagementratherthanwiththesystemsdevelopmentteam.9-7AccountingInformationSystems9.3Themosteffectiveauditorisapersonwhohastrainingandexpe

8、rienceasanauditorandtrainingandexperienceasacomputerspecialist.However,fewp