This appendix lists information technology topics that CPAs need to understand in order to perform auditing and other attestation engagements in computerized environments. Role of Information Systems Within Business Includes reporting concepts and systems, transaction processing systems, management reporting systems, and risks.
Software Includes operating systems, applications, and security.
Data Structure Includes file organization, types of data files, and database management systems. Electronic Commerce Includes electronic data interchange, electronic fund transfers, point of sale transactions, and internet-based transactions. IT Control Objectives Includes completeness, accuracy, validity, integrity, timeliness, and authorization control objectives. Control Activities and Design Includes effects of general controls, preventive controls, detective controls, automated controls, and user controls. Includes inquiry and observation tests, reperformance tests, parallel simulation tests, embedded audit modules, and test data.