WTA 5 CHU eri (E) - 11 - AA E EEA. 21 IU.A.XX, A - ab. AA EEEE . . AaBbCcDd AaBb Esti 1 Auditing an AIS effectively requires that an auditor have some knowledge of computers and their accounting applications. However, it may not be feasible for every auditor to be a computer expert. Discuss the extent to which auditors should possess computer expertise to be effective auditors. Since most organizations make extensive use of computer-based systems in processing data, it is essential that computer expertise be available in the organization's audit group. Such expertise should include: Extensive knowledge of computer hardware, software, data communications, and accounting applications A detailed understanding of appropriate control policies and procedures in computer systems An ability to read and understand system documentation Experience in planning computer audits and in using modem computer assisted auditing tools and techniques (CAATTS). Not all auditors need to possess expertise in all of these areas. However, there is certainly some minimum level of computer expertise that is appropriate for all auditors to have. This would include: An understanding of computer hardware, software, accounting applications, and controls. The ability to examine all elements of the computerized AIS The ability to use the computer as a tool to accomplish these suditing objectives WTA 5 CHU eri (E) - 11 - AA E EEA. 21 IU.A.XX, A - ab. AA EEEE . . AaBbCcDd AaBb Esti 1 Auditing an AIS effectively requires that an auditor have some knowledge of computers and their accounting applications. However, it may not be feasible for every auditor to be a computer expert. Discuss the extent to which auditors should possess computer expertise to be effective auditors. Since most organizations make extensive use of computer-based systems in processing data, it is essential that computer expertise be available in the organization's audit group. Such expertise should include: Extensive knowledge of computer hardware, software, data communications, and accounting applications A detailed understanding of appropriate control policies and procedures in computer systems An ability to read and understand system documentation Experience in planning computer audits and in using modem computer assisted auditing tools and techniques (CAATTS). Not all auditors need to possess expertise in all of these areas. However, there is certainly some minimum level of computer expertise that is appropriate for all auditors to have. This would include: An understanding of computer hardware, software, accounting applications, and controls. The ability to examine all elements of the computerized AIS The ability to use the computer as a tool to accomplish these suditing objectives