Module 41: Information Technology


Computers have become the primary means used to process financial accounting information and have resulted in a situation in which auditors must be able to use and understand current information technology. Accordingly, knowledge of information technology implications is included in the Business Environment and Concepts section of the CPA exam. In addition, auditing procedures relating to information technology (IT) are included in the Auditing and Attestation portion of the CPA exam.

This module describes various types of information technology and describes the major types of controls that are used to assure the accuracy, completeness, and integrity of technology-processed information.

Ideally, to effectively reply to technology-related questions, you should have previously studied or worked in computerized business environments. However, if you do not have this background, we believe that the information in this module should prepare you to perform reasonably well on a typical exam. Keep in mind that the review of these materials cannot make you an expert, ...

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