Abstract
M.Com. (Computer Auditing)
In this chapter the actual topic will be presented. The reason for this study will
be motivated with reference to current audit developments.
This chapter will also highlight the constraints of the study. This is necessary to
clearly identify the application of this essay in practice. The reader of this essay
should be able to identify the relevance and possible applications of this study
after having read chapter 1.
In the past few years substantial attention has been given to auditing aspects of
system software. The way system software operates and interacts, and the
impact on the auditability of computer based systems were issues discussed in
the EDP auditing environment. Auditors are now concentrating on using
technology to assist in the performance of their audit procedures.
The reasons for this are multiple, but for the purposes of this document only the
major reasons will be highlighted.