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Planning the audit with computer related controls

Listed author(s):
  • Mirela Popescu

    (University of Petroşani, Romania)

  • Monea Alin

    (University of Petroşani, Romania)

Planning is key to a quality audit, with the computer-related portion a significant part of the overall process. To be effective, the internal auditor and financial auditor should work together and coordinate information during this effort. Planning allows the auditor and senior members of the audit team to determine effective and efficient methods for obtaining evidential matter needed to assess an entity's computer-related controls. The nature, extent, and timing of planning vary according to the entity's size and complexity and the auditor's knowledge of the entity's operations

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Article provided by University of Petrosani, Romania in its journal Annals of University of Petroşani.

Volume (Year): 2 (2002)
Issue (Month): ()
Pages: 162-167

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Handle: RePEc:pet:annals:v:2:y:2002:p:162-167
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