Transcription of INFORMATION SYSTEM AUDITING AND ASSURANCE
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INFORMATION SYSTEM AUDITING AND ASSURANCE
17 James A. HallChapterAccounting INFORMATION Systems, 4th. & AssuranceStudy Notes Prepared by H. M. Savage South-Western Publishing Co., 2004 Page 17-1 CHAPTER 17 INFORMATION SYSTEM AUDITING AND ASSURANCEAs more and more accounting and business systems were automated, it became more andmore evident that the field of AUDITING had to change. As the systems being audited increasedtheir use of technology, new techniques for evaluating them were required. This chapterfocuses on computer or INFORMATION systems (IS) AUDITING . It begins with a discussion ofhow the AUDITING profession has expanded in response to the spread of objectives of this chapter are:!
Auditing & Assurance Notes Study Notes Prepared by H. M. Savage ©South-Western Publishing Co., 2004 Page 17-2 I. Attest Services versus Assurance Services
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