Edp 1 PDF
Edp 1 PDF
N
y
bu
to
k
STATEMENT 3.261
. l AUDITING GUIDELINE
THE EFFECTS OF AN EDP ENVIRONMENT ON THE STUDY
Introduction
.d o
c u -tr a c k
.c
lic
m
c u -tr a c k
3261
.d o
lic
to
bu
O
W
XC
er
O
W
F-
PD
h a n g e Vi
e
XC
er
PD
F-
.c
y
bu
to
k
lic
w
.c
5.
6.
Nature of processing.
Organisational structure
'7.
(bi
.d o
c u -tr a c k
.d o
lic
to
bu
O
W
h a n g e Vi
e
XC
er
3.261
O
W
F-
PD
h a n g e Vi
e
PD
XC
er
F-
c u -tr a c k
.c
h a n g e Vi
e
N
y
bu
to
.c
8.
Nature of processing
The use of computers will involve methods of recording and
processing which are signicantly different from manual systems.
Two fundamental characteristics of computer systems give rise to
these dierences:
(a) the operation of computer programs; and
(b) the recording and storage of data in -machine readable form.
9.
(August 1986)
.d o
c u -tr a c k
m
c u -tr a c k
lic
3.261
w
.d o
lic
to
bu
O
W
XC
er
O
W
F-
PD
h a n g e Vi
e
XC
er
PD
F-
.c
h a n g e Vi
e
N
bu
to
k
lic
.c
.d o
c u -tr a c k
C
w
.d o
lic
to
bu
3.261
w
O
W
XC
er
O
W
F-
PD
h a n g e Vi
e
XC
er
PD
F-
c u -tr a c k
.c
F-
!
O
W
y
bu
y
bu
to
.d o
13. General EDP controls relate to the environment within which EDP
(i)
(ii) appropriate segregation of duties (for example, preparation of input documents, programming and computer
operations).
(b) Application systems development and maintenance controls designed to provide reasonable assurance that EDP systems
are developed and maintained in an authorized and eicient
manner and to establish control over:
(i)
(i)
lic
o
c u -tr
.
ack
C
w
.d o
3.261
k
to
k
lic
C
PD
h a n g e Vi
e
O
W
XC
er
h a n g e Vi
e
PD
XC
er
F-
c u -tr a c k
.c
F-
!
O
W
y
c u -tr a c k
bu
to
k
lic
access to programs;
.d o
.c
C
w
.d o
lic
to
bu
3.261
PD
h a n g e Vi
e
O
W
XC
er
h a n g e Vi
e
PD
XC
er
F-
c u -tr a c k
.c
h a n g e Vi
e
N
y
bu
to
initially recorded;
.d o
c u -tr a c k
.c
lic
c u -tr a c k
lic
3.261
.d o
to
bu
O
W
XC
er
O
W
F-
PD
h a n g e Vi
e
XC
er
PD
F-
.c
h a n g e Vi
e
c u -tr a c k
N
y
to
k
lic
(i)
General review
A review of the accounting system and internal controls may be
comprehensive in a rst-time audit or in a complex computer
system. The review in a recurring audit, or of a relatively simple
EDP system, will normally require less time.
Since computer applications are more easily modied during design
and development than after implementation, the auditor should
consider commencing the audit review during systems development.
This will provide _an opportunity to identify and design audit
procedures, including the use of computer-assisted audit techniques
(CAATs), before the new application is operational.
The auditor should review the accounting system to gain an
understanding of the overall control environment and the ow
of transactions. Such a review usually includes a survey of the
organization, management, personnel and the nature of transaction
processing and forms a fundamental part of the overall planning
process. If the auditor wishes to rely on intemal controls in
conducting the audit, he should also identify and make a
preliminary evaluation of those controls on which it might be
efective and efficient to rely in conducting the audit.
.
Preliminary evaluation
The auditor should conduct a preliminary evaluation of those
general EDP controls and EDP application controls (for example,
programmed control procedures) on which it might be _ effective
.d o
.c
lic
to
3.251
.d o
bu
bu
O
W
XC
er
O
W
F-
PD
h a n g e Vi
e
XC
er
PD
F-
c u -tr a c k
.c
h a n g e Vi
e
N
y
bu
to
'
.d o
c u -tr a c k
.c
lic
c u -tr a c k
lic
3.261
w
.d o
to
bu
O
W
XC
er
O
W
F-
PD
h a n g e Vi
e
XC
er
PD
F-
.c
y
bu
y
bu
to
k
lic
c u -tr a c k
(d)
'
'
10
.d o
.c
27
C
w
.d o
lic
to
3.261
w
O
W
h a n g e Vi
e
PD
XC
er
O
W
F-
h a n g e Vi
e
PD
XC
er
F-
c u -tr a c k
.c