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Thursday, May 3, 2007

CISA 2007 - Audit Process # 11

Auditing Inventory Applicaton

In an audit of an inventory application, the approach which would provide the BEST evidence that purchase orders are valid is testing whether inappropriate personnel can change application parameters.

Tracing purchase orders to a computer listing, comparing receiving reports to purchase order details are after-the fact approaches

Reviewing the application documentation will not give the actual scenario as it is only theory.

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