© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
151 of 151
In this chapter, you’ve learned about the scope and objectives of audit work and the major steps that take place in the audit process.
You’ve also learned about the objectives of an information systems audit and the four-step approach for meeting those objectives.
You’ve learned how a plan can be designed to study and evaluate internal controls in an AIS and how computer audit software can be useful in the audit of an AIS.
Finally, you’ve learned about the nature and scope of an operational audit.