Fundamentals of Audititng

Chapter 15

Audit in CIS Environment

15.1 INTRODUCTION

In recent years, there has been a rapid development in the use of computers to generate financial information. This development has created certain problems for the auditor in that although general auditing principles have not been affected, it is sometimes necessary to use specialised auditing procedures and techniques. As a result of this, within the accounting profession, a group of electronic data processing (EDP) audit specialists have emerged, equipped with sufficient technical expertise to make an intelligent analysis of complex computer audit situations. The intention of this chapter is to outline the various factors that need to be taken into consideration in evaluating internal ...