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Chapter 17 IT Control Part 3
Chapter 17 IT Control Part 3
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Objectives for Chapter 17
Be familiar with the controls and audit tests
relevant to the systems development process.
Understand the risks and controls associated
with program change procedures and the role
of the source program library.
Understand the auditing techniques (CAATTs)
used to verify the effective functioning of
application controls.
Understand the auditing techniques used to
perform substantive tests in an IT
environment.
Hall, Accounting Information Systems, 7e 2
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Systems Development Activities
Figure 14-1
Figure 17-2
Figure 17-3
Figure 17-7
Figure 17-8
Hall, Accounting Information Systems, 7e 25
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Application Controls Output
Figure 17-9
Figure 17-14
Hall, Accounting Information Systems, 7e 31
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Testing Application Controls
Black Box Approach – focuses on
input procedures and output results
To Gain need understanding…
analyze flowcharts
review documentation
conduct interviews
Figure 17-15
Figure 17-16
Hall, Accounting Information Systems, 7e 39
©2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.
Generalized Audit Software
Very popular & widely used
Can access data files & perform
operations on them:
screen data
statistical sampling methods
foot & balance
format reports
compare files and fields
recalculate data fields
Figure 17-18