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 FORM SA&I 2644 2017

2017-2024 Form

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Hello and welcome to this session this is Professor Farad in this session we're going to look at auditing through the computer so if you're not sure where we are, and we're discussing auditing through the computer and this is under information and technology therefore it's required, or it's helpful if you view the prior five recordings about this topic including auditing around the computer and in the prior session we looked at auditing around the computer, and we explained auditing around the computer occurs when you have a less complex IP system when we have a more complex IP system where there's no traditional source documents what we have to do we have to audit through the computer, so the focus is input and processing, so the focus is input and processing versus less IT complex environment the focus is input and output, so we're going to do we're going to be using what we called computer assisted auditing technique or cat to audit through the computer ordered through the computer

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