Computerized Auditing
AUDITING IN A CIS ENVORONMENT
With the introduction of computers, conventional accounting systems and methods using papers, pens and abacuses have undergone drastic changes, therefore exerting a great impact on internal control and audit trails in following audit procedures. Also, the introduction of computer has brought an immense increase in the availability of electronic resources.
My topic is entitled auditing in a Computerized Information System (CIS). One purpose why this topic is included in auditing is due to the rampant changes that are happening in our society. We could say that every day, everything around us is going through the” process of evolution”. Example, the government structure, educational structure, social structure, technological structure, economic structure and others are going into extensive and widespread changes. Work nowadays involve the usage of computer, hence, the need for computerized information system in auditing erupted. Around the world, computer plays an important role in the development of one’s country. That is why, here in the Philippines, we are trying to muddle through by with the drastic and radical changes in order to be globally competitive. In fact, technology experts stated that when it comes to new enhancement and improvement of technology, the Philippines is not far behind, but rather one of the fastest country to acclimatize and adopt in this unbelievable wave of changes. With the rapid progress in technology in recent years, computer information systems have become feasible and practicable, perhaps essential, for use even in small scale business operations. Almost all entities now use computers to some extent in their accounting systems. The widespread use of computers has offered new opportunities for professional accountants and had also created some challenging and exigent problems to auditors.
Additionally, in auditing, the need for computer is now more important and significant because of the
With the introduction of computers, conventional accounting systems and methods using papers, pens and abacuses have undergone drastic changes, therefore exerting a great impact on internal control and audit trails in following audit procedures. Also, the introduction of computer has brought an immense increase in the availability of electronic resources.
My topic is entitled auditing in a Computerized Information System (CIS). One purpose why this topic is included in auditing is due to the rampant changes that are happening in our society. We could say that every day, everything around us is going through the” process of evolution”. Example, the government structure, educational structure, social structure, technological structure, economic structure and others are going into extensive and widespread changes. Work nowadays involve the usage of computer, hence, the need for computerized information system in auditing erupted. Around the world, computer plays an important role in the development of one’s country. That is why, here in the Philippines, we are trying to muddle through by with the drastic and radical changes in order to be globally competitive. In fact, technology experts stated that when it comes to new enhancement and improvement of technology, the Philippines is not far behind, but rather one of the fastest country to acclimatize and adopt in this unbelievable wave of changes. With the rapid progress in technology in recent years, computer information systems have become feasible and practicable, perhaps essential, for use even in small scale business operations. Almost all entities now use computers to some extent in their accounting systems. The widespread use of computers has offered new opportunities for professional accountants and had also created some challenging and exigent problems to auditors.
Additionally, in auditing, the need for computer is now more important and significant because of the
References: Salosagcol, J., Tiu, M., & Hermosilla, R. (2011). Auditing Theory – A Guide to Understanding PSA. Manila, Philippines. GIC Enterprises & Co., Inc. Bobadilla, A,. Ocampo, R., & Valdez, R. (2010). Auditing Theory. Manila, Philippines. Philippine Bookstore Rittenburg, T & et al (2011) Cabrera, E. (2010). Assurance Principles, Professional Ethics and Good Governance. Philippines. Rex Bookstore Roque, R Cabrera, E (2010). Comprehensive Reviewer in Auditing Theory. Philippines. Rex Bookstore Racaza, C Whittington, R. & Delaney, P. (2006) Wiley CPA Reviewer. USA. California Publishers Bourke, J