Jawaban Case 5
Jawaban Case 5
1. What is the best audit approach to determine whether the control procedure to
limit the amount of purchases for a particular product line was working
properly during the past year?
3. The auditor desires to determine that the program is correctly approving items
for payment only when the purchase order, receiving report, and vendor invoice
match within the tolerable 0.5 percent. Which computerized audit techniques
would provide the most persuasive evidence as to the correct operation of the
program?
Teknik audit yang dilakukan untuk mengetahui pengoperasian program tersebut benar
adalah .....
4. The auditor desires to test controls over computer program changes. The specific
objective to be addressed in the following audit step is that only authorized
changes have been made to computer programs (i.e., there are no unauthorized
program changes). The organization uses an automated program library system,
and the auditor obtains copies of the table of contents of the program library
system at various periods of time. The table of contents indicates the date a
change was last made to the program, the version number of the program, and
the length of the program. What audit procedures would best address the stated
objective?
Prosedur audit yang dapat dilakukan sesuai dengan pernyataan di atas adalah inspeksi
dan observasi. Kedua prosedur tersebut dapat dilakukan untuk melihat apakah sistem
program yang berjalan sudah sesuai dengan standarnya atau belum.