Day: March 20, 2022

When auditing computerized information systems, it will be found that much reliance is placed within the system upon standard forms and documentation in general, as well as upon strict adherence to procedures laid down. This is no surprise, of course, Read More …

In the selection of representative or randomly chosen transactions or items for audit tests. The scrutiny of files and selection of exceptional items for testing. E.g. On wages payments over Shs.1000 or all stock items worth more than Shs.100,000 in Read More …

BIT 2109   PROFESSIONAL ISSUES OF INFORMATION TECHNOLOGY – DISTANCE LEARNING KCA Past Paper BIT 2208 PRINCIPLES OF DATA COMMUNICATIONS BIT 2301 RESEARCH METHODS KCA Past Paper BIT 2308  HUMAN COMPUTER INTERACTION – (DISTANCE LEARNING) KCA Past Paper BIT 3102 INFORMATION Read More …

The auditor tests the internal controls when he wishes to place reliance on the controls to determine whether the accounting records are reliable. A computerized information system may differ from a manual system by having both manual and programmed controls. Read More …

There may be need for manual controls to for instance, a check to reveal that all purchase orders have been appropriately authorized before a transaction is submitted for processing. Processing controls. These controls seek to ensure that transactions are processed Read More …

To mitigate the risks occasioned by the features of a computerized information system, the management should design internal controls over the system. These controls are mainly classified into general controls and application controls. 1. General controls. These relate to the Read More …

The actual approach adopted by the auditor will depend on: The auditor‘s experience with the client. The control environment. The complexity of the computerized information system. The risk profile of the client. The risk of misstatements in the financial statements. Read More …

These are equivalent of books and records in a manual system and are described as either transaction files or master files. 1. Transaction files. These are equivalent of journal such as sales journal, the purchases journal or the cash book. Read More …

BIT 1104A BUSINESS COMMUNICATION SKILLS KCA Past Paper BIT 1106 BBIT 102 COMPUTER ORGANISATION AND APPLICATIONS DISTANCE LEARNING KCA Past Paper BIT 1106A BCT 1101 OPERATING SYSTEMS  KCA Past Paper BIT 1106A OPERATING SYSTEM DISTANCE LEARNING KCA Past Paper BIT Read More …

Programs are the instructions telling the computer how each type of transaction is to be processed. These instructions include routines of checking and controlling data, matching data with master files and performing mathematical operations on data. E.g. for sales transactions, Read More …