This widely acclaimed book provides a step-by-step methodology to assess internal controls in any type of business system. Includes fundamentals, test approaches and sixty-four techniques for controls testing. The Ideal text for internal, external and EDP Auditors quality assurance and EDP professionals. Used world wide by practitioners and academicians.
1. Management Control Objectives.
2. Evolution of Internal Control Assessment Methodologies and Fundamentals of Controls Design and Testing.
3. A Unified View of the Methodologies for Designing and Testing Internal Controls.
4. Control Characteristics of Systems (Manual, Batch, In Development, On-line, Networked, Probabilistic and Microcomputer systems).
Determinants of Audit and Test Approaches.
5. Approaches To Test Internal Controls (Checklists, Static, With Test Data, Simulation).
6. Tools and Techniques for EDP System Testing (64 techniques are discussed and ranked).
7. Reliability of the Audit Opinion - Minimizing Your Audit Risk (Determinants of audit opinion quality and reliability).
8. How To Prepare Comprehensive Audit Test Plans (A Detailed Methodology).
9. An Illustration of a Test Plan. Appendix and References.
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