Overview of

Computer
Information
System
Lesson 2
Characteristics of a
CIS Environment
Internal Controls in a CIS Environment
Effects of CIS on the Scope of an Audit
What is required of an
auditor who audits a
client who processes its
data using CIS?
 Significance and Complexities of CIS
Activities
•The auditor should obtain an understanding of the significance and complexity of the CIS activities . Significance relates to materiality
of the financial statement assertions affected by the computer processing. This understanding would ordinarily include matters such:
What are the auditor’s procedures
in reviewing CIS general and
application controls?
General An auditor may choose either from:
1. Auditing around the computer.
approaches to 2. Auditing through the computer.
auditing CIS 3. Auditing with the computer.
Auditing around
the computer
Auditing through the computer
Auditing with the computer
End of Lesson 2