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G. Joseph, T. Engle
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G.L. Helms, J. Mancino
The electronic auditor
D. Carmichael
Business risk, internal control, and audit implication of EDI
Information Systems Audit and Control Foundation
COBIT ‐ compliant audit guideline for Year 2000
S. Glover, M. Romney
Software ‐ 20 hot trends
J.C. Robertson, T.J. Louwers
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R. Aggarwal, C. Hughes
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COBIT: control objectives for information and related technology
A. Mancuso
Auditing Standard Board issues SAS No. 80
F. Gallegos, S. Powell
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A. Goscinski, Wanlei Zhou (1999)
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American Institute of Certified Public Accountants
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E. Oz
Management Information Systems
M. Simmons
The standards and the framework
H.L. Marsch
SAC is back: the new systems auditability and control report
D. Crammond (1997)
Motor imagery: never in your wildest dreamTrends in Neurosciences, 20
D. Prawitt, M. Romney
Emerging business technologies
American Institute of Certified Public Accountants
Amendment to Statement on Auditing Standards No. 31, Evidential Matter
K. Moreland
SAS 80 amends SAS 31 to address information technology
J. Lainhart
Arrival of COBIT helps refine the valuable role of IS audit and control in the enterprise
T. Louwers, W. Pasewark
The Internet: changing the way corporations tell their story
J. Colbert, P. Bowen
A comparison of internal controls: COBIT, SAC, COSO, SAS 55/78
Z. Rezaee, R. Aggarwal
EDI risk assessment
American Institute of Certified Public Accountants
Consideration of the Internal Control Structure in a Financial Audit
As businesses increasingly use electronic data processing (EDP) techniques to process their accounting systems, auditors must gather critical information more efficiently. Such tools and techniques as electronic data interchange, the Internet and other modern technological subjects signal the end of the traditional audit. Technology has made inputting information for transactions and events more simple ‐ and evaluating the related controls and results more critical. Accumulating sufficient evidence needed to construct an informed decision means understanding where to look for that evidence, what control procedures to consider and how to evaluate those procedures. The purpose of this article is to draw attention to these issues and the recently issued SAS No. 80, which offers auditors guidance to accumulate sufficient evidence to audit their computerized clients. We also address some issues auditors may face in evaluating the security control in their clients’ businesses.
Managerial Auditing Journal – Emerald Publishing
Published: Nov 1, 1998
Keywords: Accounting information systems; Auditors; Electronic data processing; Information technology
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