ACC 662 Chapter Notes - Chapter 2: Financial Audit, External Auditor, Decision Table

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Characterize the use of system techniques by auditors and systems development personnel. Describe the use of flowcharting techniques in the analysis and documentation of information processing systems. Illustrate the preparation of an analytic flowchart for a business process. Define and illustrate a variety of common systems techniques, including hipo charts, logical data flow diagrams, business process diagrams and resource utilization analysis. Systems techniques tools used in analysis, design and documentation of system and subsystem relationships, largely graphic, used by both internal and external auditors and important to systems personnel in developing iss. Most audits are divided into two basic components. Internal control evaluation techniques that structure the system to distribute documents and processing duties. Analytic flowcharts, document flowcharts and forms distribution charts. Confirm existence, assess effectiveness and check continuity of internal controls. Working papers: records kept by auditor of the procedures and tests applied, info obtained and conclusions drawn.

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