© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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THE NATURE OF AUDITING
Today’s organizations use a computerized AIS to process, store, and control company information.
To achieve the five preceding objectives, an internal auditor must be qualified to examine all elements of the computerized AIS and use the computer as a tool to accomplish these auditing objectives.
Computer expertise is essential to these tasks.