Page 30 - Auditinf Electronic System

D) Generalized Audit Software (GAS):

▪ A tool used by auditors to automate various audit tasks. Pre-prepared generalized
programs used by auditors and are not ‘client specific, written to be used on
different types of computer systems.

▪ GAS (As: Audit Command Language (ACL) and Interactive Data Extraction and
Analysis (IDEA)) involves using specialized software to assist in the auditing of
the system. Audit firms prefer it as it allows them to achieve the goal without
interfering with the client system.

Phase 4: Completion of the audit and issuing audit report:

The auditor must widen the scope of the documentation of audit process to
account for documenting electronic evidences and trails and method of holding
documentation files differs from paper documents to electronic ones

However, the audit report issued (four types discussed earlier) does not
change with IT environment applicable.

➢ What are the Applicable standards in traditional and IT Audit?

Auditing depends on (GAAS) The generally acceptable standards of audit, which
classify standards to 3 main categories detailed as Follows:

A.General standards
B.Field work standards
C.Reporting Standards

GAAS (In traditional audit) GAAS (In electronic audit)

General Standards (3 Standards)

1. The auditor must have adequate Training and Proficiency

technical training and proficiency to (In the field of IT and auditing electronic

perform the audit. system not only accounting and auditing wise

Competence and capabilities must be directly
related to information technology and

controls in a computerized environment

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬