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

48 of 151

INFORMATION SYSTEMS AUDITS

Processing of transactions, files, reports, and other computer records are accurate and complete.

Source data that are inaccurate or improperly authorized are identified and handled according to prescribed managerial policies.

Computer data files are accurate, complete, and confidential.

The following slide depicts the relationship among these six objectives and information systems components.

The objectives are then discussed in detail in the following section.

Each description includes an audit plan to accomplish the objective, as well as the techniques and procedures to carry out the plan.

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