All audits must be planned. In a computerized environment must be taken in account and considered.
- The auditors need to be involved in computerized systems at the planning, development and implementation stages. Knowledge of the systems gained at these stages is vital and will enable the auditor plan his audit with an understanding of the system.
- Timing is more important in a computerized environment than in manual systems. The auditor will need to be present when the data and files are available. More frequent visits to the client are usually required.
- Recording methods in computerized systems and environment may be different. Recent developments include use of portable laptops and other methods data storage.
- The allocation of suitably skilled staff and personnel to the audit is more vital. It may important and necessary to use computer audit department on some part of the audit.
- The extent to which computer assisted audit techniques (CAATs) can be used. These techniques often require considerable planning in advance.
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