auditing through the computer

Differentiation between auditing through computer and around computer Audit through the computer Audit Around The Computer Auditing around the computer into the category of information systems auditing and more precisely into the audit methods. Because these techniques do not inspect the actual … These computer auditing tools save the time, money and the frustration. This article describes the steps taken in the past to audit computer systems, and looks at the considerable progress being made in the techniques of 'auditing round the computer'. Auditing Through The Computer adalah audit terhadap suatu penyelenggaraan sistem informasi berbasis komputer dengan menggunakan fasilitas komputer yang sama dengan yang digunakan dalam pemrosesan data. AUDITING THROUGH THE COMPUTER; A CRITIQUE This article was written by J D Moffett for Accountancy Age, and is reproduced with his kind permission. It was not until the late 1970’s that the majority of major organisations in the UK established a computer audit … Audit Through the Computer When auditing through the computer auditors follow the audit trail through the internal computer operations in order to verify that the processing controls that are incorporated in the AIS programs are functioning properly. Risk based computer auditing, integrated as appropriate with Differentiation between auditing through computer and around computer the processing of real data through audit programs, with the simulated output and the regular output compared for control purposes review-of-systems documentation existing systems documentation such as program flowcharts are reviewed for audit purposes Computer Assisted Audit Techniques (CAATs) is the tool which is used by the auditors.This tool facilitates them to make search from the irregularities from the given data. contoh audit through the computer: 1)Sistem aplikasi komputer memroses input yang cukup besar dan meng-hasilkan output yang cukup besar pula, sehingga memperluas audit untuk meneliti …
Audit Through The Computer adalah Audit yang berbasis komputer dimana dalam pendekatan ini auditor melakukan pemeriksaan langsung terhadap program-program dan file-file komputer pada audit sistem … • through enquiry and discussion with appropriately senior client officials, establish that the controls have not changed significantly since the last detailed audit of the controls was performed; examine the general computer controls, which ensure that computer … The tool merges or reviews the data by the programmers or the accountants and the analysts and extract the data in the summarize form. These auditing tools also serve for the purpose of monitoring any individual activity, the tool automatically picks the data from the linked PC that is being used by another employee who are usually the accountants and the analysts. Sedangkan auditing-through the computer melakukan suatu penyelenggaraan sistem informasi dengan menggunakan fasilitas komputer yang sama dan berfokus pada operasi … Enable Auditing on the domain level by using Group Policy: Computer Configuration/Windows Settings/Security Settings/Local Policies/Audit Policy There are two types of auditing that address logging on, they are Audit Logon Events and Audit Account Logon Events. Auditing through the Computer - The auditor can use the computer to test: (a) the logic and controls existing within the system and (b) the records produced by the system. Computer auditing is the tool that facilitates the business in regard to data processing while putting a special concern to some targeted operations. ... dummy transactions are processed through the client’s computerised system. Auditing around the computer can be said only check on the user side and only on keluaranya enter without checking the depth of the program or the system, it could also be said that … On the very rare occassion that I am asked … The term auditing around computer means that internal software of computer is not audited but that the inputs to the computer are agreed to the expected outputs from the computer. By following such steps and evaluating the internal controls of a system, an auditor is staying in compliance with the laws and regulations governing his/her profession. Every firm uses a specialist software (Customised or Tailor-made) for Auditing and maintaining its working papers. There is always a temptation when dealing with IT to become engrossed in the technical complexities of an operating system or application and to ignore the business realities of the organisation. Auditing through computer is done in different ways by different firms. Pendekatan audit ini berorientasi komputer yang secara langsung berfokus pada operasi pemrosesan dalam system komputer dengan asumsi bila terdapat pengendalian yang … computer audit. If you ignore these computer … Auditing Through the Computer Auditing though the computer is the steps taken by auditors to evaluate a client’s internal controls.
With the help of this tool, … Differentiation between auditing through computer and around computer

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