X hits on this document

542 views

0 shares

0 downloads

0 comments

47 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

47 of 151

INFORMATION SYSTEMS AUDITS

The purpose of an information systems audit is to review and evaluate the internal controls that protect the system.

When performing an information system audit, auditors should ascertain that the following objectives are met:

Security provisions protect computer equipment, programs, communications, and data from unauthorized access, modification, or destruction.

Program development and acquisition are performed in accordance with management’s general and specific authorization.

Program modifications have management’s authorization and approval.

Document info
Document views542
Page views542
Page last viewedSun Dec 04 04:49:14 UTC 2016
Pages151
Paragraphs2415
Words11231

Comments