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THE IMPACT OF INFORMATION TECHNOLOGY ON AUDIT PROCESS 1390012, will be…
THE IMPACT OF INFORMATION TECHNOLOGY ON AUDIT PROCESS 
INTRODUCTION
CIS in client
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Auditor must familiar with the effect of CIS on the entity’s internal control and the auditor’s risk assessment approach.
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CIS ENVIRONMENT
A CIS environment exists when a computer of any type or size is involved in the processing by the entity of financial information of significance to the audit, whether that computer is operated by the entity or by a third party.
Example 2:
Accounting data now includes electronic equivalents of general ledger, subsidiary ledger, electronic funds transfer (for payments or received monies), invoices, contracts and other relevant information, of which only available in electronic forms.
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