Page 23 - PowerPoint Presentation

COMPUTER AUDIT – THE BASICS

COMPUTER ASSISTED AUDITING TECHNIQUES

• Means harnessing the power of computers to

perform audits.

• Mainly because of he power, speed and versatility of

machines which brings efficiency to audits.

• Some clients cannot be audited without computers

because everything about them is computer based.

• Computer considerations done when developing the

audit strategy and audit plan. Three approached to be

followed;

• Auditing around the computer

• Auditing through the computer, and

• Auditing with the computer, or a combination of the three.

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