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Impact of IT to Audit - Coggle Diagram
Impact of IT to Audit
Risk of IT on Audit
Risk of hardware & data (Broken hardware, loss of data)
Reduced audit trail (less docs are generated, lack of authorization)
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CAATs
Audit Software
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Use to scrutinize LARGE volume of data and produce reports that can be analysed further by the auditor.
Consist of computer programs used by auditors to process data of audit significance from the client's accounting system.
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Internal Controls to IT
General Controls
Policies and procedures that relate to many applications and support the effective functioning of application controls by helping to ensure the continued proper operation of information systems.
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Application Controls
Controls specific to a particular accounting application. To ensure the completeness and accuracy of all processing and the validity of the accounting entries made.
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