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134024 1 (1987-08-01)

handle is hein.gao/gaobaduyk0001 and id is 1 raw text is: INSIDE: 71-01-10 Data Communications0 I Microcircuitry. Leqat Issues. New Audit Tools and echniques Data Seurity, Audihr TrainIng Emerging Technology and Information Systems Auditing Frederick Gallegos Douglas W. Bieber PAYOFF IDEA. Advances in computer technology are having a tremendous impact on all aspects of business operations. This technology has been integrated into daily operations more rapidly than many in the audit profession realize; the computer security industry has exploded in response. This article explores the impact of emerging computer technologies on the auditor and discusses how the juditor can prepare to meet the challenges ahead. PROBLEMS ADDRESSED The development o distributed DIP stems, office automation, and decision support sNtems and a general increased reliance on the con- put C ha made sy stems controls mandatory The audit department of the past. which pcrftormed independenl reiew of the controls on financial statements has moved into the technical realm of infoirmation s stems auditin, To ensure the adequacy of security controls. FDP audits are being broadened to include all computer applications that are used to manage information resources. Security safeguard evaluations inc.reasingly consider cposures eg., agenc embarrassment or competi- tive disadvantage) that were formerly not the auditor's piime concern, Advances n data communications and microcircuitr\ hase benefited business operations in many ways; this has generated more :egal issues and data security concerns, making audits more complex. Auditors must understand the basics of emerging technologies (e.g., network architecture, protocols, and error-checking routines) and must develop new audit tools and techniqkues, fhis article discusses some of the advances in technology and their impact on operational control. Ce) 157 Auerbach Publishers Inc EOP Auditing R-6 I

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