SULTAN KUDARAT STATE UNIVERSITY

COLLEGE OF BUSINESS ADMINISTRATION AND HOSPITALITY MANAGEMENT

ACCOUNTING STUDIES DEPARTMENT
BACHELOR OF SCIENCE IN ACCOUNTANCY
AUDITING IN CIS ENVIRONMENT

Audit Under CIS Environment,

Part 1; Introduction video

Joemar D. Legreso
CS 214, Auditing in CIS
Environment
November 17, 2020
SUMMARY

The video presentation is all about the overview of audit under CIS environment.

It explains the change in technology that affects the accounting system on every

company such as: the scope of audit under CIS environment; each effect on the

accounting records; the importance of CIS environment; and why it is a must for an

accountant to understand the computer system of the company that he/she dealing

with.

The discussion have focused most especially on the scope of audit under CIS

environment that includes: high speed, financial information gives a rapid output through

recording of transaction; low clerical error, errors can easily be detected; concentration

of duties, minimize the tasks on the record keeping or decrease management

personnel; shifting of internal control base, CIS changes anytime through the

development of internal control; disappearance of manual reasonableness, shift from

manual recording to computer based record keeping; impact of poor system, CIS gives

more assurance than the manual record keeping; exception reporting, all management

personnel cannot access the entire CIS since it is intended only to those personnel in-

charge on the specific task; and man-machine interface, provide presentation to users.

Critique

Explanation of the presenter with regards to the discussion of audit under CIS

environment gives a simplest example but there are some portion most especially to

the scope are lacking. The accent of the presenter the way he speak are sometimes
unclear and it is a must that we have to emphasize the most important part of the

discussion to make it understandable to the reader or listener.

The content of the presentation is very brief since it only present the subject of

the topic and it would be difficult in some instances that we cannot follow some part of

the presenter’s explanation. The explanation is clear but the details on the screen

presentation needs more improvements. But generally, the presentation was good and I

was also satisfied since I understand most of the topic.

Meaning

As a future accountant, audit under CIS environment give me an overview on

how to use it in the actual practice and the importance of CIS in the practice of CPA

profession. Understanding the CIS is important to an accountant because most

company used this kind of technology nowadays. I am excited to learn more in this

subject in order to improve and develop my skills when it comes to computer-based

accounting system.

Reaction

I like the video presentation because the presenter explain it very well and

reached my expectation. I am more excited now in this subject because this topic is

important on the actual practice and could help to introduce new learnings on how to

apply my knowledge in accounting to computer-based accounting system. The

explanation on each topic are simplified to make it easier on the part of the reader or

listener to understand it.

Generally, most of the topic are not surprising to me since it was already

discussed on our auditing subject before. I am also thankful for this presentation

because some topics have served as a review and others are new to me. I expect that

this topic will be discussed in more detailed way on our subject.

Application

I have experienced this kind of technology during my on-the-job training at Sultan

Kudarat State University access campus. Computer information system was very

complicated to me that time since there some complex part of the system that are out of

my league. Now that we are discussing CIS environment in our subject, I start realizing

why those kind of system exist and why they are changing their computer program into

a new or most advance computer-based system.