MGMT 136 Lecture Notes - Lecture 15: External Auditor, Database, It Risk
Document Summary
Ways external auditing differs from internal auditing. Understand the it technology audit process and types of careers in it auditing. Understand the software and people skills needed by it auditors. How to determine the effectiveness of internal controls over specific info systems. Familiarity with various techniques auditors use to evaluate computerized info systems. Understand that it governance isn"t just about security. Appreciate how auditors can use it to prevent and discover fraudulent activities. How the sarbanes-oxley act and as5 influence the role of it auditors. Familiarity with various types of third party assurance services related to it. Audits of aiss ensure controls are functioning properly and confirm that additional controls aren"t necessary. Nature of auditing: internal and external, it and financial. Typically the company"s own employees who report to top management or board of directors. Performance of the attest function, evaluates the accuracy and fairness of the financial statements relative to gaap.
