Auditing in a Computer Environment

Auditing in a computer environment is an emerging profession. It is expanding and growing with each passing day. The literature on the subject seeks to keep pace with the ever changing techniques of computer auditing. Basically, this paper reviews auditing principles, concepts and objectives to provide background for its principal objective, to examine the impact of computers on auditing. Finally, it gives some predictions on auditing future. This paper is divided into two parts: A and B. Part. A includes two chapters. Chapter 1 deals with the principles and objectives of accounting and auditing explaining the relationship between both. Chapter 2 discusses the primary concepts of auditing including evidence, due audit care, fair representation and independence. Part B, which is the main concern of this paper, includes chapter 3-5. Chapter 3 discusses some of the ways in which the computer can be used by the auditor. It also deals with planning techniques and applications of computer-based auditing. Chapter 4 deals with the internal controls required in a computer environment and describes how the auditor can effectively evaluate those controls. Chapter 5 discusses the future of computer auditing and includes the paper\u27s conclusion and recommendations