Auditing information systems by a company's internal auditing staff or external auditors is aimed partly at evaluating whether proper and adequate security measures and management...

Auditing information systems by a company's internal auditing staff or external auditors is aimed partly at evaluating whether proper and adequate security measures and management policies have been developed.
Required:
(i) Define the term electronic audit trail
(ii) Differentiate between auditing around the computer and auditing through the
computer and explain the approach which uses electronic audit trial.
(iii) State four skills required of information systems auditors.

(i)
Electronic audit trail – A record provided by some business and
financialsoftware of all the transactions that have taken place during previous
amendments to data in order that subsequent checking may take place.
(ii)
Audit around the computer
Audit around the computer refers to the approach of first reviewing input
data and then directly reviewing outputs from the computer, which circumvents
direct usage of the computer. By adopting such an approach, auditor‘s do not
review computer Processing or application controls but judge the correctness of
the processing by examining inputs and outputs.
Audit through the computer
By audit through the computer, auditors examine documents and
procedures in the Computerized accounting systems and then further review
results of accounting.

---

gregorymasila answered the question on November 27, 2017 at 10:47

Exams With Marking Schemes

• Grade 1
• Grade 2
• Grade 3
• Grade 4
• Grade 5
• Grade 6
• Grade 7
• Grade 8
• Grade 9
• PP1
• PP2
• Playgroup
• Form 1
• Form 2
• Form 3
• Form 4

Related Questions

• Explain the factors that have led to the decentralization of information systems functions (Solved)
  

  Explain the factors that have led to the decentralization of information systems functions.

  Date posted: November 27, 2017 .    Answers (1)

• Dunga Beach Sacco Ltd., a farmers savings and credit co-operative society based in Kisumu Municipality installed an enterprise resource planning (ERP) software two years ago.... (Solved)
  

  Dunga Beach Sacco Ltd., a farmers savings and credit co-operative society based in
  Kisumu Municipality installed an enterprise resource planning (ERP) software two
  years ago. At the time of installation, the Sacco did not undertake the necessary
  business process changes, as a result of which most users still prefer to use the
  manual system. The Sacco is now planning to undertake the necessary changes.
  Required:
  (i) State four obstacles that may have hampered the business process changes and suggest four possible strategies that may be used to overcome the obstacles.
  (ii) A post installation review of the system revealed that the system was not realizing the anticipated benefits. List six other key areas that the review should have focused on other than the benefits.

  Date posted: November 27, 2017 .    Answers (1)

• Explain the role of information communication technology in business process re-engineering (Solved)
  

  Explain the role of information communication technology in business process re-engineering.

  Date posted: November 27, 2017 .    Answers (1)

• In a systems development life cycle, the systems analyst is interested in finding out the organization's objectives and exploring the nature and scope of the... (Solved)
  

  In a systems development life cycle, the systems analyst is interested in finding out the organization's objectives and exploring the nature and scope of the problems under study during the feasibility stage.
  Required:
  (i) Explain three objectives of a feasibility study.
  (ii) Explain the methods used by the systems analyst in defining the objectives
  of an organization.

  Date posted: November 27, 2017 .    Answers (1)

• The increased use of multimedia technology can be largely attributed to the easy-to-use presentation software together with the decreasing costs of the necessary hardware such... (Solved)
  

  The increased use of multimedia technology can be largely attributed to the easy-
  to-use presentation software together with the decreasing costs of the necessary
  hardware such as LCD projection panels and laptop computers.
  Required:
  (i) State four elements of multimedia technology.
  (ii) Explain two major uses of multimedia technology.

  Date posted: November 27, 2017 .    Answers (1)

• Outline the functions of Read Only Memory (ROM). (Solved)
  

  Outline the functions of Read Only Memory (ROM).

  Date posted: November 25, 2017 .    Answers (1)

• Outline the functions of Random Access Memory (RAM). (Solved)
  

  Outline the functions of Random Access Memory (RAM).

  Date posted: November 25, 2017 .    Answers (1)

• Outline the duties of a computer programmer. (Solved)
  

  Outline the duties of a computer programmer.

  Date posted: November 25, 2017 .    Answers (1)

• The owner of a chain of auto-accessory shops in five different towns inputs sales figures into a computer model that displays the selling trends of... (Solved)
  

  The owner of a chain of auto-accessory shops in five different towns inputs sales figures into a computer model that displays the selling trends of each store. She uses her own observation form visits to the shops and information gained from the model
  to make ordering decisions for each store.
  Required:
  Are the ordering decisions she makes structured, semi-structured or unstructured? Briefly
  explain the reasons for your choice and outline what product related variables are involved
  in the ordering decisions.

  Date posted: November 24, 2017 .    Answers (1)

• Certain financial problems such as simplified bread-even analysis models for predicting profits can be computerized.P = (Sp – Vc) U – F cWhere:P = ProfitsSp... (Solved)
  

  Certain financial problems such as simplified bread-even analysis models for predicting
  profits can be computerized.
  P = (Sp – Vc) U – F c
  Where:
  P = Profits
  Sp = Selling price per unit
  Vc = Variable cost per unit
  U = Number of units of sales
  Fc = Fixed cost
  Required:
  Using the above model, describe any three decisions that management can make form the
  break-even analysis model.
  Why do organizations automate reasoning or decision-making tasks which human beings are
  naturally better able to perform than computers?

  Date posted: November 24, 2017 .    Answers (1)

• Name four modern computer-based information systems' structures that support the sharing of data or information and other resources (Solved)
  

  Name four modern computer-based information systems' structures that support the sharing of data or information and other resources.

  Date posted: November 24, 2017 .    Answers (1)

• Differentiate between deterministic and random systems giving examples in each case (Solved)
  

  Differentiate between deterministic and random systems giving examples in each case.

  Date posted: November 24, 2017 .    Answers (1)

• Explain four network management functions. (Solved)
  

  Explain four network management functions.

  Date posted: November 24, 2017 .    Answers (1)

• Explain four database areas in which the company would be justified in restricting employee access (Solved)
  

  Explain four database areas in which the company would be justified in restricting employee access.

  Date posted: November 24, 2017 .    Answers (1)

• The company you work for intends to computerize its payroll application.Explain the functional capabilities that the system should have for it to serve the intended purpose.... (Solved)
  

  The company you work for intends to computerize its payroll application.
  Explain the functional capabilities that the system should have for it to serve the intended
  purpose.

  Date posted: November 24, 2017 .    Answers (1)

• Outline four features of a word processing software package (Solved)
  

  Outline four features of a word processing software package.

  Date posted: November 24, 2017 .    Answers (1)

• Explain the importance of documenting and agreeing on the information systems requirements (Solved)
  

  Explain the importance of documenting and agreeing on the information systems requirements.

  Date posted: November 24, 2017 .    Answers (1)

• Name the basic requirements for internet connectivity. (Solved)
  

  Name the basic requirements for internet connectivity.

  Date posted: November 24, 2017 .    Answers (1)

• Explain the five stages of a transaction processing cycle (Solved)
  

  Explain the five stages of a transaction processing cycle.

  Date posted: November 24, 2017 .    Answers (1)

• Explain the characteristics of a data dictionary. (Solved)
  

  Explain the characteristics of a data dictionary.

  Date posted: November 24, 2017 .    Answers (1)