Integrated information systems: SAS 94 and auditors

✍ Scribed by Jagdish Pathak; Mary R. Lind

• Book ID: 102297467
• Publisher: John Wiley and Sons
• Year: 2007
• Tongue: English
• Weight: 223 KB
• Volume: 19
• Category: Article
• ISSN: 1044-8136
• DOI: 10.1002/jcaf.20358

✦ Synopsis

Abstract

Statement on Auditing Standards No. 94 (SAS 94) gives guidance to auditors on how IT impacts internal control—and it affects how auditors get their understanding of internal control and assess control risk. The authors discuss the background of these issues, describe the major changes of SAS 94, and give tips on implementing it. © 2007 Wiley Periodicals, Inc.