EXTERNAL AUDIT SYSTEMS

Erp Systems and Internal Audit

From an internal audit perspective, enterprise systems have created new opportunities and challenges in managing internal as well as external risks. In this work, we report results of a survey that examines internal auditors’ ability to identify and manage operational, financial, technological, compliance and other risks as the organization migrates to an ERP environment. Our findings show that...

Voting Systems Audit Log Study

A Methodology for Theological Systems: The Relation between Theological Systems and External Data

In this paper, the scientific methodology of the contemporary philosopherImre Lakatos is revised to construct a methodology for theological systems. In this methodology, each theological system consists of the following main elements: (1) hard core I, (2) protective wall, (3) hard core II, and (4) auxiliary hypotheses. We will expound the criteria for the evaluation of different theolo...

The Continuous Audit of Online Systems

The evolution of MIS technology has affected traditional auditing and created a new set of audit issues. This paper focuses on the Continuous Process Auditing System (CPAS) developed at AT&T Bell Laboratories for the Internal Audit organization. The system is an implementation of a Continuous Process Audit Methodology (CPAM) and is designed to deal with the problems of auditing large paperless ...

Securing Systems Against External Programs

executing external programs is widespread, the security implications have yet to be systematically analyzed. The authors address this problem here, offering a resource-centric classification of security issues and solutions. I nternet users routinely and often unknowingly download and run programs , such as Java applets; and some Web servers let users upload external programs and run them on th...