Please explain the circumstances under which using computer for auditing is a must.
Please explain the circumstances under which using computer for auditing is a must.
Kanishka Feb. 08, 2018
There are several circumstances where auditing through the Computer must be used-
- The application system processes large volumes of input and produces large volumes of output that makes extensive direct examination of the validity of input and output difficult.
- Significant parts of the internal control system are embodied in the computer system.
- The logic of the system is complex and there are portions that facilitate use of the system or efficient processing.
- Because of cost-benefit considerations, there are substantial gaps in the visible audit trail.
