Accounting Information Systems: Lecture 19 (Fall 2017)
Accounting Information Systems (Fall 2017)
Accounting Information Systems: Professor Alexander Kogan
Lecture # 19
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Time Stamps:
0:00:06 Auditing Around the Computer
0:03:02 Auditing Through the Computer
0:06:40 Test Data
0:08:49 Test Data - Disadvantages
0:11:08 Example of The Test Data Technique
0:19:47 Integrated Test Facility (ITF)
0:30:05 Embedded Audit Module (EAM)
0:37:05 EAM Implementations Issues
0:55:20 Other computer auditing issues
0:57:54 Parallel Simulations
1:03:27 Auditing with the computer
1:07:33 Generalized Audit Software Functions
1:10:17 Auditing in relational database environments
1:15:16 Auditing in Advanced Technology Environments
1:18:49 Incorporating Computer Technology into the Audit Practice
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