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                                    جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 48 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية Detecting electronic crimes,  Detecting electronic fraud,  Detecting electronic illegal acts,  Electronic assessment of the going concern assumption. 3- The auditor should perform many electronic non-financial assurance services such as  Web-Trust Assurance Services.  Sys-Trust Assurance Services. 4- The auditor should perform many non-traditional non-financial assurance services such as:  the cybersecurity risk management report,  the information security governance report,  the extent of compliance with security and privacy controls. 5- It is imperative to perform non-traditional non-assurance services, such as  Designing cybersecurity risk management program for his client,  Preparing the electronic tax return  Designing a real-time control system. 6-Using data analytics Tools To help on auditing big data especially in the light of block chain and dependence on clouds for maintaining data. 
                                
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