Tài liệu, ebook Kế Toán - Kiểm Toán

This chapter focuses on the concepts and techniques used in auditing an AIS. It is written primarily from the perspective of the internal auditor. The chapter presents a methodology and a set of techniques for evaluating internal controls in an AIS. Finally, operational audits of an AIS are reviewed.

67 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 635 | Lượt tải: 0

This chapter describes the fraud process. It also explores the reasons that fraud occurs. The chapter also describes the approaches to computer fraud and the specific techniques used to commit it. Finally, several methods to deter and detect fraud are analyzed.

45 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 748 | Lượt tải: 0

Portable PCs should not be stored in cars. Keep sensitive data in the most secure environment possible. Install software that automatically shuts down a terminal after its been idle for a certain amount of time. Back up hard disks regularly. Encrypt or password protect files. Build protective walls around operating systems. Ensure that PCs ar...

53 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 660 | Lượt tải: 0

What is the traditional definition of internal control? Internal control is the plan of organization and the methods a business uses to safeguard assets, provide accurate and reliable information, promote and improve operational efficiency, and encourage adherence to prescribed managerial policies.

59 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 720 | Lượt tải: 0

A flowchart is an analytical technique used to describe some aspect of an information system in a clear, concise, and logical manner. Flowcharts use a standard set of symbols to pictorially describe transaction processing procedures.

43 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 705 | Lượt tải: 0

Six basic steps in designing and implementing a database system: Initial planning to determine the need for and feasibility of developing a new system (planning stage). Identifying user needs (requirements analysis stage). Developing the contextual-, external-and internal- level schemas (design stage).

64 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 640 | Lượt tải: 0

The data dictionary is often one of the first applications of a newly implemented database system. What are some inputs to the data dictionary? records of any new or deleted data elements changes in names, descriptions, or uses of existing data elements

40 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 737 | Lượt tải: 0

An Application Service Provider (ASP) is a company that provides access to and use of application programs via the Internet. The ASP owns and hosts the software; the contracting organization accesses the software via the Internet.

60 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 656 | Lượt tải: 0

The Three Basic Functions Performed by an AIS To provide adequate internal controls: Ensure that the information produced by the system is reliable. Ensure that business activities are performed efficiently and in accordance with management’s objectives. Safeguard organizational assets.

49 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 696 | Lượt tải: 0

The value chain concept can be extended by recognizing that organizations must interact with suppliers, distributors, and customers. An organization’s value chain and the value chains of its suppliers, distributors, and customers collectively form a value system.

49 trang | Chia sẻ: thuychi20 | Ngày: 03/04/2020 | Lượt xem: 708 | Lượt tải: 0