EDI Computer system Likely Effects Flashcards Preview

Audit Simulation > EDI Computer system Likely Effects > Flashcards

Flashcards in EDI Computer system Likely Effects Deck (7):
1

In a Computerized environment transaction processing

results in the combination of functions that are separated in a manual environment

2

Processing consistency in a computerized environment

Is improved because clerical errors are eliminated

3

In a computerized environment unauthorized interventions

may not be obvious

greater risk they can occur

4

In a computerized environment unauthorized paper audit trails

are substantially reduced

5

In a computerized environment Systematic errors

are greatly increased such as errors in programming logic

6

Computer systems

provide more opportunities for data analysis because of increased availability of reports

7

When significant information is processed electronically

The auditor may be required to perform more test of controls