Documente Academic
Documente Profesional
Documente Cultură
COMPUTERIZED
ENVIRONMENT
PRE
SEN
TED
Ma,
BY:
Bob
b
y
M ir a
Loui
nda,
s A.
Cyro
Nava
nn M
rro,
.
C
o
BS A
51KB nrad Jo
hn B
1
.
Types of Computer-Based
Information Systems
1. Centralized Data Processing
system
2. Distributed Data Processing
system
3. Online Real
4. Batch processing system
5. Multi-user system
6. Flat file system
7. Electronic Commerce System
Multi-user System
in a multi-user system, functional
and geographical units share a
single operating system housed in a
central location.
Flat-file System
users own their own data; that is,
the user has exclusive access to
and use of his or her set of data.
a system in which every file in an
operating system is at the same
directory level.
Characteristics of CIS
Lack of visible transaction trails
Consistency of performance
Ease of access to data and
computer program
Concentration of duties
Systems generated transactions
Vulnerability of data and program
storage
General Controls
control policies and procedures
that relate to the overall CIS.
Organizational controls
Systems development and
documentation controls
Access controls
Data recovery controls
Monitoring controls
Application Controls
policies and procedures
that relate to specific use of
the system.
Controls over input
Controls over processing
Controls over output
Note:
The effectiveness of the general CIS
control is essential to the effectiveness
of application CIS control. Thus, it may
be more efficient to review the design of
the general controls first before
reviewing the application controls.
Testing of Application
Control
Audit around the computer/
Black box approach
Audit through the computer/
White Box Approach
Computer
(Black Box)
Document
Document
with error
Document
Source Documents
Manual Verification
Document
Document
with error
Document
Output Reports
Computer-Assisted Auditor
Techniques
1. Test Data Approach
2. Integrated Test Facility
Approach(ITF)
3. Parallel Simulation
4. Tagging and Tracing (Snapshots)
5. Systems Control Audit Review
File (SCARF)
6. Surprise Audit
Output
Master
File
Comp
are
Manua
lly
Auditor
s
expecte
d
output
Auditors
Test Data
Data
Processed using
clients program
Computer Results
should
match
Auditors
Predetermined
Results
Parallel Simulation
Clients
Clients
Data
Data
Processed
using clients
program
Processed
using auditors
program
Output
Master File
Compare
manually
Discrepancies
Output
Master File
Surprise Audit
In using this technique, the
auditor, on an unannounced
basis, during neither the
scheduled interim nor the final
audit phase, requests duplicate
copies of client programs at the
conclusion of specific
processing runs.
THE
END