List and define at least ten kinds of electronic evidence that an auditor may review.
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List and define at least ten kinds of electronic evidence that an auditor may review.
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Of course the types of electronic evidence changes almost monthly but a short list is EDI electronic images email databases spreadsheets text files computer source code audio files telephone text files computer logs computer system log files mobile applications etc Your students will probably come up with many more than this Definitions EDI electronic data interchange is a standardised method for transferring data between different computer systems or computer networks It is commonly used for ecommerce purposes such as sending orders to warehouses tracking shipments and creating invoices techtermscom Electronic image is an image represented as a two dimensional array of brightness values for pixels httpwwwthefreedictionarycomelectronicimage Email is 1 A system for sending and receiving messages electronically over a computer network as between personal computers 2 A message or messages sent or received by such a system httpwwwthefreedictionarycomemail Database is a comprehensive collection of related data organised for convenient access generally in a computer httpdictionaryreferencecombrowsedatabase Spreadsheet is a table of values arranged in rows and columns Each value can have a predefined relationship to the other values httpwwwwebopediacomTERMSspreadsheethtml Text file sometimes spelled textfile an old alternative name is flatfile is a kind of computer file that is structured as a sequence of lines of electronic text A text file ...View the full answer
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Related Book For
Principles of Auditing An Introduction to International Standards on Auditing
ISBN: 978-0273768173
3rd edition
Authors: Rick Hayes, Philip Wallage, Hans Gortemaker
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