https://padlet.com/HaslindaHassan/BKAS3083A Information Systems Control and Audit - 6 May 2020 en-us 2020-04-24 06:51:42 UTC 2023-02-22 01:07:16 UTC hello@padlet.com https://padlet-uploads.storage.googleapis.com/356282767/42580ddab9f23760891ed4128a6beb47/lynn_persatu.jpg HaslindaHassan https://padlet.com/HaslindaHassan/BKAS3083A/wish/527758618 2020-04-24 08:40:28 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/527758618 HaslindaHassan https://padlet.com/HaslindaHassan/BKAS3083A/wish/551408637 2020-05-05 08:33:13 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/551408637 HaslindaHassan https://padlet.com/HaslindaHassan/BKAS3083A/wish/551737595 2020-05-05 11:00:04 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/551737595 zaineenazulaikha https://padlet.com/HaslindaHassan/BKAS3083A/wish/553672339 A. 3 functions of CAAT
- Test of details of transactions and balances. This technique can test the reasonableness of balances in an account.
- Assist analytical review procedures. This technique can help auditor to detect any irrelevant changes in client's record.
- Compliance test of IS general controls. Ensure the environment of the system comply with the control procedures.

B. Yes. Because auditor need better understanding in IT in order to fully know how to use technology in audit. ]]> 2020-05-06 03:16:20 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553672339 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553677486 Explain THREE (3) functions of Computer-Assisted Auditing Techniques (CAATS)

1. Act as penetration testing to identify the security weaknesses.
2. Can be use to test of details of transactions and balances to identify whether there is any misstatements in the recorded data.
3. Use as analytical review procedure to obtain audit assurance and evaluate reasonable assurance of financial statments.

“Use of audit technology in audit procedures increases with the auditor’s IT expertise”. Do you agree with the statement? Justify your answer.

Yes. Because they have such various knowledge and experience with previous types of work in audit field. So, easy for them to deal with.  ]]> 2020-05-06 03:22:08 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553677486 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553677741 2020-05-06 03:22:22 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553677741 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553693906 2020-05-06 03:40:42 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553693906 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553703772 A. Three functions of Computer-Assisted Audting Techniques (CAATS)
i. To test the client's accounting software.
Auditor can test the audit program to verify there is any problem or it works correctly in the organization  so auditor can perform test on transaction data to ensure free from error before processing.

ii. To perform analytical procedures.
Auditor can evaluate the clients' record to see any errors or fraudulent reporting activity. Auditor is able to test the large volumes of data in a short time and increase accuracy of audit tests. This can improve efficiency of audit work.

iii. To facilitate risk assessment
Auditor is able to audit 100% of the data by using CAATs. This can reduce the level of audit risk such as detection risk or identify potential fraud pattern. By using continuous auditing which act as early warning system to detect control failure.

B. “Use of audit technology in audit procedures increases with the auditor’s IT expertise”.
Do you agree with the statement? Justify your answer.

Yes, i am agree with the statement. By using the audit technology in audit procedure, auditor is exploring themselves in the IT as well. They can improve their IT expertise when there are different types of audit technology that can be used by them at the same time. Auditor may need latest or new IT skill or knowledge to perform or use the latest audit technology in their audit work, therefore auditor is updating themselves for IT skills and knowledge from time to time.]]> 2020-05-06 03:51:31 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553703772 hannanlm https://padlet.com/HaslindaHassan/BKAS3083A/wish/553709800 2020-05-06 03:59:02 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553709800 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553717685 2020-05-06 04:08:33 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553717685 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553727670 2020-05-06 04:20:52 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553727670 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553731782 2020-05-06 04:25:38 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553731782 wongweiqi98 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553760214 2020-05-06 05:02:56 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553760214 sazraaie https://padlet.com/HaslindaHassan/BKAS3083A/wish/553767280 256063]]> 2020-05-06 05:11:26 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553767280 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553790752 2020-05-06 05:37:19 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553790752 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553792403 2020-05-06 05:39:10 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553792403 https://padlet.com/HaslindaHassan/BKAS3083A/wish/553807913 2020-05-06 05:54:56 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553807913 puteri_izzah https://padlet.com/HaslindaHassan/BKAS3083A/wish/553903112 2020-05-06 07:04:17 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/553903112 https://padlet.com/HaslindaHassan/BKAS3083A/wish/554034634 2020-05-06 08:09:18 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/554034634 riana_nazri https://padlet.com/HaslindaHassan/BKAS3083A/wish/554043321 2020-05-06 08:13:08 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/554043321 https://padlet.com/HaslindaHassan/BKAS3083A/wish/554248477 2020-05-06 09:38:59 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/554248477 https://padlet.com/HaslindaHassan/BKAS3083A/wish/554680770 2020-05-06 13:16:18 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/554680770 Jaskirankaur https://padlet.com/HaslindaHassan/BKAS3083A/wish/555327494 2020-05-06 16:45:58 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/555327494 https://padlet.com/HaslindaHassan/BKAS3083A/wish/555334004 259049]]> 2020-05-06 16:48:13 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/555334004 https://padlet.com/HaslindaHassan/BKAS3083A/wish/555747721 2020-05-06 19:32:23 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/555747721 https://padlet.com/HaslindaHassan/BKAS3083A/wish/556238578 252609]]> 2020-05-07 01:08:40 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/556238578 https://padlet.com/HaslindaHassan/BKAS3083A/wish/556256234 2020-05-07 01:27:13 UTC https://padlet.com/HaslindaHassan/BKAS3083A/wish/556256234