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[DOC File]CHAPTER 1
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Auditing requires a step-by-step approach which includes planning the audit, collecting and reviewing information, and developing recommendations. Auditors used to audit around the computer but now audit through it.

[DOC File]MANAGEMENT LETTER
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The XYZ management took the necessary measures in 2009 to reallocate and make adjustments in the fixed assets listing properly in the new software. This therefore reduced the variance between the fixed asset listing and the general ledger on computer equipment from USD (6690) to USD 899 and the variance on office equipment from USD 7878 to USD13.

[DOC File]Six Steps to an Effective Continuous Audit Process
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Continuous auditing tends to be dynamic in nature (i.e., the auditor can turn continuous audit processes on and off by reconfiguring activities according to the internal audit plan). Therefore, by monitoring particular configurable items, continuous auditing provides an additional level of controls acting as a metal control.

[DOC File]Report No
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Online audit provides a viable alternative to using ex post auditing and auditing around the computer. As the cost associated with developing, implementing, operating and using online auditing techniques can be high, they are more likely to be used by internal auditors than external auditors. The development and deployment of an online auditing ...

[DOCX File]2
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Auditing around, through and with the computer. Computer programmes, files and systems. Internal control in computer environment. Audit Review. Related Parties. Subsequent events. Going concern. Reporting Framework. Management letter. Audit procedures. Elements of audit report. Audit opinion.

Information Systems Audit Policy
Procedures around audit processes and response. Documented audit results, finding, action plans, and results. Annual audit calendar schedules as appropriate. Enforcement . Staff members found in policy violation may be subject to disciplinary action, up to and including termination.

[DOC File]Accounting Information Systems. Final Exam, 1st, 2014/2015
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Auditing around-the-computer. Auditing of manual accounting systems. Non-auditing procedures performed by a firm’s accounting subsystem employees. QESTION 3 (15 Marks) What is the accountant’s role in the Systems Development Life Cycle?-----Describe the differences between auditing around the computer and auditing through the computer?

[DOC File]Introduction
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Computer service organizations. Some clients will have third party do computer processing rather than use an in-house system. Auditor should consider the impact of third party's controls on the audit. Auditor may adopt an "audit around the computer approach" Auditor may go and test controls at the service bureau. (Not often done.)

[DOC File]Auditors must understand IT processes, both internal and ...
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Auditing around the computer is generally the approach taken by our auditors in case they audit in IT environment, which is rare till date as already explained. Our overall audit strategy is substantive, i.e. we generally do not rely on controls, manual or computerized, given the general lack of controls in the auditee environment.

[DOC File]Chapter 16 - Auditing Information Technology
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Auditing Around the Computer. The around-the-computer approach is no longer widely used. Auditing Through the Computer. Auditing through the computer may be defined as the verification of controls in a computerized system. Auditing with the computer. Auditing with the computer is the process of using information technology in auditing.

[DOC File]37
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In modern computer systems, the auditor may do some of his audit work at the time the data is being processed by the operating system, by tagging audit flags on to user accounts. 12. (a) Auditing around the computer means that the auditor bypasses the computer and treats it as a giant book-keeping machine.

[DOCX File]IT Policies and Procedures Manual Template
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All computer software copyrights and terms of all software licences will be followed by all employees of the business. Where licensing states limited usage (i.e. number of computers or users etc.), then it is the responsibility of {insert relevant job title here} to ensure these terms are followed.

[DOCX File]StudentenAccountancy - Home
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Auditing . around. the computer: indien in voldoende mate bronbescheiden en controleerbare vastleggingen binnen en buiten de geautomatiseerde systemen beschikbaar zijn kunnen deze gebruikt worden voor gegevensgerichte controlehandelingen zoals verificatie. Indien automatisering .

Auditing around the computer