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Planning the audit with computer related controls

Mirela Popescu and Alin Monea
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Mirela Popescu: University of Petroşani, Romania

Authors registered in the RePEc Author Service: Mirela Monea

Annals of the University of Petrosani, Economics, 2002, vol. 2, 162-167

Abstract: Planning is key to a quality audit, with the computer-related portion a significant part of the overall process. To be effective, the internal auditor and financial auditor should work together and coordinate information during this effort. Planning allows the auditor and senior members of the audit team to determine effective and efficient methods for obtaining evidential matter needed to assess an entity's computer-related controls. The nature, extent, and timing of planning vary according to the entity's size and complexity and the auditor's knowledge of the entity's operations

Keywords: planning; audit; software; audit risk; databases; internal auditors (search for similar items in EconPapers)
Date: 2002
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