© 2008 Prentice Hall Business Publishing Accounting Information Systems, 11/e Romney/Steinbart
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OBJECTIVE 4: COMPUTER PROCESSING
Audit procedures: Systems review
Review administrative documentation for processing control standards.
Review systems documentation for data editing and other processing controls.
Review operating documentation for completeness and clarity.
Review copies of error listings, batch total reports, and file change lists.
Observe computer operations and data control functions.
Discuss processing and output controls with operations and IS supervisory personnel.