Page 33 - Auditinf Electronic System

3) Due professional care:
The auditor must exercise due professional care in the performance of the audit
and the preparation of the auditor's report. In IT audit, the auditor Must be
responsible about detecting IT fraud

Second: Field work standards:

The same like traditional audit there are 3 field work standards should be satisfied
in continuous audit
1. Planning & supervision:

In case of IT audit planning engagement is more easily than traditional audit and
the audit assistants are well experienced in IT.

2. Evaluate the effectiveness of internal control system:

In case of IT audit, the auditor should the auditor should evaluate the
effectiveness of security controls, general controls & application controls.

3. Sufficient & Appropriate audit evidence:

Auditor should gather appropriate sufficient audit evidence. under IT audit, audit
evidences and trail are paperless.

Third: Reporting standards:

The same like traditional audit, where there are 4 standards

1. The financial statements are Fairly presented:

The auditor must state in the auditor's report whether the financial statements are
Fairly presented according to generally accepted accounting principles. In IT
audit, auditor must state that Real time accounting reports are presented fairly
and properly

2. Completeness and Sufficiency of disclosures:

The auditor must state that the disclosures are complete and Sufficient.

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