Most of the effort is spent to gather audit evidence. The following are the methods functional groups most commonly used to gather audit evidence: Observations on the various activities functional groups to be audited (for example, the manner functional groups in which the employee entered the location of the computer or how the data control personnel to handle the processing of data so the data is received), Conducting a review of documentation to understand how an AIS or system of internal control functions. Discussions with employees about their jobs and how they carry out some specific procedures. Questionnaires which can collect data on related systems. Physical examination number and / or condition of tangible assets such as equipment, supplies, or cash. Confirm the accuracy of certain information, such as customer account balances, through a communication with an independent functional groups third party. Re-selection procedures perform certain calculations to verify the quantitative information from multiple records and reports (eg, auditors can recalculate a batch or calculate the total annual depreciation expense repopulating}. Evidence for a validity of a transaction by checking all supporting documents, such as purchase orders, receiving reports, and invoices from suppliers that support the sale of accounts payable transactions. Analytical review of the relationship between information and trends to detect things that should be investigated further (for example, an auditor for the clothing functional groups chain stores found that in one of the stores, accounts receivable ratio effort against a very high sales. An investigation revealed that the store manager has diverted money from billing, to be used personally).
Therefore a lot of testing and audit procedures are not feasible. in all activities, records, assets, or a document that is reviewed, tests and procedures are often carried out by taking samples. A regular audit will generally use a mixture of various procedures.
For example, an audit of internal functional groups controls designed to evaluate functional groups the SIA will use more observation activities, review of documentation, discussions with employees, and the re-implementation of control procedures.
An audit of financial information will be focusing on physical examination, confirmation, verification, analytical review, and implementation of process re-calculating account functional groups balances. This entry was posted in Computer-based AIS Audit, EDP-Audit, IS-Audit by Darmansyah. Bookmark the permalink.
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