© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
125 of 151
OBJECTIVE 6: DATA FILES
Auditing-by-objectives is a comprehensive, systematic, and effective means of evaluating internal controls in an AIS.
Can be implemented using an audit procedures checklist for each objective.
Should help the auditor reach a separate conclusion for each objective and suggest compensating controls.
A separate version of the checklist should be completed for each significant application.