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Quality Control

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MODULE H Information Systems Auditing LEARNING OBJECTIVES

| Review Checkpoints | Exercises, Problems and Simulations | 1. List and describe the general and application controls in a computerized information system. | 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13 | 52, 53, 54, 55, 57, 58, 59, 60, 61, 62, 66 | 2. Explain the difference between auditing around the computer and auditing through the computer. | 14, 15, 16 | 51, 65 | 3. List several techniques auditors can use to perform tests of controls in a computerized information system. | 17, 18, 19, 20, 21 | 64 | 4. Describe the characteristics and control issues associated with end-user and other computing environments. | 22, 23, 24, 25 | 63 | 5. Define and describe computer fraud and the controls that an entity can use to prevent it. | 26, 27, 28, 29, 30 | 56 |

SOLUTIONS FOR REVIEW CHECKPOINTS H.1 Given its extensive use, auditors must consider clients’ computerized information systems technology. All auditors should have sufficient familiarity with computers, computerized information systems, and computer controls to be able to complete the audit of simple systems and to work with information system auditors. More importantly, auditors must assess the control risk (and the risk of material misstatement) regardless of the technology used for preparing the financial statements. In a computerized processing environment, auditors must study and test information technology general and application controls. H.2 COBIT (which stands for Control Objectives for Information and Related Technology) represents a set of best practices for information technology management that has achieved general acceptance as the internal control framework for information technology. COBIT’s basic

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