e-Commerce Auditing / Rachmat Ratapura Bahtiar … [et.al.]

Information and Communication Technology (ICT) Audit). The overall objective and scope of an audit do not change in a computerised environment, in spite of the fact that the use of ICT has tremendously changed the mode and speed of processing, and the storage media of financial data and records. However, these changes have significantly affected the organisation and the procedures of the auditee's accounting and internal control systems. Consequently auditors techniques and methodologies in conducting the audit and the evaluation of the systems and their related internal controls are affected by the characteristics of the computerised environment. The differences between the computerised and the manual environment are quite conspicuous in the following areas; The nature of audit evidence, The procedures used to obtain evidence & The timing and extent of procedures applied.