DOCUMENTATION INTERNAL CONTROL BY Atta-ur-Rahman Arif OBJECTIVE A sufficient understanding of internal control is to be obtained to plan the audit and to determine the nature,…
Slide 1 1 Computer-Based Information Systems Controls Slide 2 2 Learning Objectives 1. Describe the threats to an AIS and discuss why these threats are growing. 2. Explain…
Slide 1 Information Systems Control Dr. Yan Xiong College of Business CSU Sacramento January 27,2003 This lecture is based on Martin (2002) and Romney and Steinbart (2002)…
Learning Objectives LO5 Document an accounting system to identify key controls and weaknesses in order to assess control risk. LO6 Write key control tests for an audit program.…