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

82 of 151

OBJECTIVE 4: COMPUTER PROCESSING

The purpose of the preceding audit procedures is to gain an understanding of the controls, evaluate their adequacy, and observe operations for evidence that the controls are in use.

Several specialized techniques allow the auditor to use the computer to test processing controls:

Processing test data.

Using concurrent audit techniques.

Analyzing program logic.

Each has its own advantages and disadvantages:

Appropriateness of each technique depends on the situation.

No one technique is good for all circumstances.

Auditors should not disclose which technique they use.

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