Month: March 2022

Audit sampling is a procedure that involves application of audit tests to less than 100% of the items within a particular population to enable the auditor to draw a conclusion concerning the entire population. Sampling risk – Risk that auditor‘s Read More …

1. Cases where 3rd party may collude with management to give misleading information. 2. Vouching may be done on samples that may be biased leaving some areas with possible fraud. 3. Where the internal control system is weak, auditor may Read More …

Strength of internal control system Materiality of items being checked Risks associated with a given evidence Persuasiveness of a given evidence Possibility of management bias

The objective of procurement audit is to design and perform audit procedures in such a way as to enable the auditor to obtain sufficient and appropriate audit evidence so as to draw reasonable conclusions on which to base the audit Read More …

1. Primary Evidence – This is evidence which the auditor gathers within the premises of the auditee from the records and files and other accounting records. 2. Secondary Evidence – Evidence gathered from outside the auditee and is more reliable. Read More …

BISF 2108 – ANONYMITY ON THE INTERNET KCA Past Paper BIT 1102A, BSD 1107, BISF 1105, BAC 1107 – INTERNET TECHNOLOGY KCA Past Paper BIT 1104A KCA 003 BAC 1104 BCU 100 – BUSINESS COMMUNICATION SKILLS KCA Past Paper BIT Read More …

Procurement auditor claims custody of working papers and therefore the working papers are property of the auditor. Confidentiality of working papers: Information should not be disclosed to 3rd parties without consent of auditee unless required by law. The auditor should Read More …

BAC 2308  BSD 3202  ADVANCED APPLICATION PROGRAMMING. BAC 2317  BISF 2303  SOCIOLOGY. BAC 3101  RECOMMENDER SYSTEMS. BAC 3102 BSD 3102  ARTIFICIAL INTELLIGENCE PROGRAMMING. BAC 3117 BISF 3105  HUMAN ASPECTS OF FORENSICS. BAC 3118  NETWORK SECURITY. BAC 3202 BSD 3105  AMBIENT Read More …

These are materials that the auditor prepares or obtains in connection with the performance of an audit. They are records kept by the auditor on the procedures applied, information obtained in the course of audit and conclusions drawn using the Read More …

These are records and information forming audit evidence gathered or used in audit. Procurement audit documents are governed by ISA 230 which requires the audit officer to document matters which are important in providing evidence to support the audit opinion. Read More …