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When auditing the output of a complex computerized system

a) The computerization of business operations has posed many challenges to the auditor.

Explain the difficulties experienced by an auditor in each of the following situations:

i) In the use of test packs. (4 marks)
ii) In on-line systems. (4 marks)
iii) When auditing the output of a complex computerized system. (6 marks)

b) Briefly explain how an auditor verifies the following items in a computerized system.

i) Standing data in a master file (3 marks)
ii) Alterations made in the computer programs. (3 marks)
(Total: 20 marks)

 

 

 

 

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