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Planning the audit with computer related controls


  • Mirela Popescu

    (University of Petro┼čani, Romania)

  • Monea Alin

    (University of Petro┼čani, 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

Suggested Citation

  • Mirela Popescu & Monea Alin, 2002. "Planning the audit with computer related controls," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 2, pages 162-167.
  • Handle: RePEc:pet:annals:v:2:y:2002:p:162-167

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