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Auditing of Computerized Accounting system Training

August 12 - August 23

Auditing of Computerized Accounting system Course 

Learning outcomes

At the end of the instruction, the participants will be able to

  • Understand the concept of computerized accounting systems
  • Understand the processes of computerized accounting
  • Be aware of the advantages and risks involved in information technology auditing
  • Appreciate the importance of computerization of auditing
  • Receive information on techniques and methods of IT auditing
  • Be aware of the specific features of the audit of computerized accounting

Main Training Modules

   Audit, Assurance Services & Theory of Auditing

  • Evolution of Auditing
  • Major Influences on Auditing
  • Field of Auditing
  • Basic Concepts of Auditing
  • Evidence in Auditing.
  • The nature of assessing services
  • The chronology of an audit
  • The postulates of auditing, Agency theory, Imported theories.

Computer Fraud and Control

  • Definition of computer fraud
  • Fraud opportunities
  • Nature of computer fraud
  • Opportunities in advanced technology
  • Internet fraud
  • Stopping the hackers
  • What is predication and how does it work

Abilities of the IT Fraud Auditor

  • Goals and objectives of the IT fraud auditor
  • What makes a good IT auditor
  • Finding the right auditor
  • Progression of the fraud examination
  • The auditor’s toolkit

    Computer in auditing:

  • Approach to Computer Auditing
  • Types of Computer Systems,
  • Characteristics of a CIS Environment
  • Internal Controls in a CIS Environment.
  • Auditing in a CIS environment
  • Risk assessments and internal control in a CIS environment.
  • Standalone microcomputers.
  • Online computer systems Data Base System
  • Limitations of accounting and control systems
  • Use of service organizations for computer facilities
  • Systems development, Computers in audit management
  • Computer Security issues in computerized systems.
  • Organization and content of information
  • Functional scope of accounting software’s
  • Standards of design and choice of accounting software
  • Governance and IT audit methodologies
  • Concepts and principles of the COBIT methodology
  • Audit of a file of accounting entries
  • Approach to computer security

 Forming an auditing judgment:

  • Overall review of financial statements.
  • Opening balances, ISA 510 Comparatives.
  • Other information in documents containing audited financial statements.
  • Subsequent events. Contingencies,
  • Going Concern.
  • Management Responsibilities
  • Communication of audit matters with those charged with governance.
  • Completion of the audit.

 Management letters

  • Management Letters.
  • The contract of management letters.
  • Procedures for assembling and submitting the management letter
  • Points to note when drafting management letter possible reporting items.
  • Management letters – examples of layout.

Audit Reporting

  • Statutory requirement.
  • The auditor’s report on financial statements

Way forward After the Training

Participants will develop a work plan through the help of facilitators that stipulates application of skills acquired in improving their organizations. ASPM will continuously monitor implementation progress after the training. 

Training Evaluation:

Participants will undertake a simple assessment before the training to gauge the participant’s knowledge & skills and another assessment will be done after the training in-order to monitor knowledge gained through the training

Institutional Re-Engineering & Change Management
August 12 - August 23


+254 737 022726


NairobiKenya+ Google Map
+254 737 022726

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