Computer Audit Quality Control Model

Author: Liu Ruzhuo
Publisher:
Publish Date: 2005-05-01
Features: This book proposes a quality control model for computer auditing, dividing a computer auditing project into processes, processes, and tasks according to the levels of quality control. Control standards are formulated for processes, control objectives are proposed for tasks, and effective, highly targeted techniques and methods are listed, demonstrating strong operational feasibility. The book is divided into 8 chapters. Chapter 1 briefly outlines the basics of computer auditing quality control and proposes a quality control model for computer auditing. Chapters 2 to 8 respectively elaborate in detail the control standards, control objectives, control points, and implementation techniques and methods formulated for processes and tasks during audit preparation and implementation. The book explores beneficial solutions to hot and challenging issues in computer auditing practice, closely tracking the forefront of international and domestic theoretical research and practical development in computer auditing, addressing real-world problems, and emphasizing practicality. The accompanying CD-ROM includes source code for some techniques and methods, along with practice data, making it convenient for auditors to learn and use. This book serves as a valuable reference for those engaged in computer auditing practice and theoretical research, as well as for students and professionals in related fields at universities and higher education institutions. This book proposes a quality control model for computer auditing, dividing a computer auditing project into processes, processes, and tasks according to the levels of quality control. Control standards are formulated for processes, control objectives are proposed for tasks, and effective, highly targeted techniques and methods are listed, demonstrating strong operational feasibility. The book is divided into 8 chapters. Chapter 1 briefly outlines the basics of computer auditing quality control and proposes a quality control model for computer auditing. Chapters 2 to 8 respectively elaborate in detail the control standards, control objectives, control points, and implementation techniques and methods formulated for processes and tasks during audit preparation and implementation. The book explores beneficial solutions to hot and challenging issues in computer auditing practice, closely tracking the forefront of international and domestic theoretical research and practical development in computer auditing, addressing real-world problems, and emphasizing practicality. The accompanying CD-ROM includes source code for some techniques and methods, along with practice data, making it convenient for auditors to learn and use. This book serves as a valuable reference for those engaged in computer auditing practice and theoretical research, as well as for students and professionals in related fields at universities and higher education institutions.