Page 18 - PowerPoint Presentation
P. 18

COMPUTER AUDIT – NETWROKS AND RELATED CONCEPTS



            AUDIT IMPLICATIONS



            • Use of a bureau by a client is similar to he use of


                an expert.



            • Competence, Independence, Stability, Range of


                services offered, Reputation, Security of info,

                Efficiency and reliability in meeting deadlines,


                ability to service client.



            • Evaluation of the Bureau Agreement – should be


                main source of reference in cases of


                disagreements.



            • Must be as detailed as possible – refer to text


                book for the examples of the detail to be included.



                                                                                                                                   18
   13   14   15   16   17   18   19