Page 34 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 34 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية3) 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 fraudSecond: 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 properly2. Completeness and Sufficiency of disclosures:The auditor must state that the disclosures are complete and Sufficient.