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Information Systems and Processing Controls - Assignment Example

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the reporter casts light upon the fact that information systems that are considered to be well designed can prevent both intentional and un-intentional alteration and destruction of data. These data controls can be classified as (a) input controls, (b) processing controls, and (c) output controls…
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Download file to see previous pages Moreover, they provide balances and checks that are only spotted on calculation errors in the business books, and the also the mismatched entry of items. According to Tyler (2013) found out that audit software aided the auditor in generating models and simulations that are of help to study the financial approach of the business, and how it can be restructured. In addition, the auditor can also use the model to judge the potential risk that is posed by the current system.
The computer-assisted audits lead to increased accuracy of the audit results by reducing the overall time spent on transactions. It also lessens disruption to business activities by reducing the amount of documentation you need to retrieve, thereby saving your time and money.
Tyler (2013) asserted that the program audit performed a wide variety of tasks like recalling calculated interest from invoices; analytical procedures; testing the configuration of the operating system; re-performing the calculations that have been done by the accounting systems entity. Subsequent advantages are; there are long-term economies, it reads the actual records, deals with large volumes of transactions.
The schedules and reports that have been generated by the computer are more objective and professional thus enhancing communication of data. According to Wavomba (2010) reported that the organization gains assurance regarding the accuracy of the transactional data and the extent to which the business transactions adhere to controls and comply with policies. The consisted use of the automated transaction analysis and continuous monitoring enables real-time independent testing and validation of critical data. To sum up, it improves management of auditing procedures.
Integrated test facility package is a quality control responsibility that utilizes, monitors, and controls the dummy test data through existing programs and checks the existence and adequacy of program data entry controls and processing controls (Koch, 2009).  ...Download file to see next pagesRead More
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