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Essay / Research Paper Abstract
This 5 page paper examines techniques used and looks at reasons for performing audits as well. Details of computer assisted audit techniques (CAAT) are provided. Bibliography lists sources.
Page Count:
5 pages (~225 words per page)
File: RT13_SA428CAT.rtf
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Unformatted sample text from the term paper:
process and new technologies can provide real-time monitoring" (p.25). Hence, auditing is something that can be done both manually and with the use of electronics. Accounting firms are in fact
expected to look at risk-assessment as it relates to information systems (Hoffman, 2004). Auditing is for the most part a numbers game and so accounting is one field
where it is often performed. In the niche, financial audits are usually performed under the auspices of AICPA and SAS ("financial, " 2003). The specialized nature regarding information systems
auditing, and skills that appear to be needed to do such audits are generally tied to global standards ("Is Auditing," 2004). One goal of Information Systems Audit and Control Association,
Inc.s (ISACAs) is to advance standards in order to meet the needs of the global community (2004). The creation of standards is important as it respects the professional contribution made
to the audit niche (2004). Standards provide a sense that the auditing process will be accurate. Without standards, auditing would likely fail to find many problems.
CAATs for example may be utilized in the performance of a variety of auditing procedures including but not limited to tests of the details of transactions as well as
balances ("Is Auditing," 2004). CAATs may also produce a large range of audit evidence which is developed for IS audits (2004). As a result, an IS auditor should
carefully plan for and exhibit professional care in utilizing CAATs (2004). Such guidelines provide guidance as it respects the application of IS auditing standards (2004). The IS auditor must consider
that aspect as it respects the determination as to how to implement proper standards and to use professional judgment in respect to application (2004). One should be prepared to
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