Chapter 5 Internal Controls of an IT system

Question 1

Changes as a result of increased computer usage

Answer 1

1- Changes in hardware
2- Changes in software
3- Changes in auditing
4- Knowledge/skill required of the auditor
5- Concepts in a computerised enviroment

Question 2

Computer effects on internal control

Answer 2

• segregation of duties
• less paper documents
• computer calculations and data storage
• limited human involvement
• consistency in errors
• specialized knowledge needed
• general controls
• application controls