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Integrated information systems: SAS 94 and auditors
Author(s) -
Pathak Jagdish,
Lind Mary R.
Publication year - 2007
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20358
Subject(s) - audit , accounting , internal control , control (management) , business , internal audit , statement (logic) , financial statement , computer science , political science , law , artificial intelligence
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.