"The purpose of this paper is to make an analysis of the acceptability of electronic data processing system information to the independent auditor as a basis for reliance thereon in expressing an opinion regarding the financial statements under examination"--Introduction. / Typescript. / "August, 1958." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Science." / Advisor: Finley E. Belcher, Professor Directing Paper. / Includes bibliographical references (leaves 40-42).

M.Com. (Computer Auditing) / Electronic document management has become an integral part of many modem organisations. This means that the auditor will have to come to grips with electronic document management and assess the risks the new technology will create and the impact this will have on his work and the achievement of his audit objectives. The main objective of this research will be to assess the impact of electronic document management on the auditors traditional audit procedures used to meet his objectives and how the auditor can ensure that his audit objectives of completeness, accuracy, validity and maintenance can still be achieved.

M.Com. / The auditor has the objective to express an opinion on the financial statements on which he is reporting. It is important for the auditor to know that the data which he is auditing has not been changed without the necessary authority or been lost and that the data meets the three Information Security Objectives (IS0s) ...

Thesis (MTech (Business Information Systems))--Cape Peninsula University of Technology, 2018. / The thesis aimed at exploring the role Enterprise Resource Planning (ERP) Systems play in an organization’s continuous auditing practices. Continuous auditing encourages innovation and improves the practice of traditional auditing through the use of automation and computerisation. Auditing specialists and researchers have begun to adopt a technology driven process as an approach to back up real time assurance. The rationale of the study is drawn from previous research where the findings argue that organizations employ the use of ERP systems because it enables seamless access to information and automation, which makes monitoring of controls easier. The study used Structuration Theory (ST) as the underpinning theory and drew on the concept of duality of technology (i.e., Enactment of Technology-in-Practice) as a lens to comprehend and deduced the social phenomenon of continuous auditing using ERP system. This research study investigated this social phenomenon and how it had influenced performance auditing of an organization. The study applied interpretivism as a research paradigm and as such adopted a qualitative approach where semi-structured interviews were used to tease out the research objectives and questions. The outcome of the research validated a conceptual framework which has led to a proposed general framework for practicing continuous auditing using ERP system. All interviews data collected and accurately captured with informed consent were subject to the approval of the selected organization. This was not to violate the organization’s privacy and confidentiality policies. It did not reveal any information that could potentially adversely affect the reputation of the organization or reveal private information to its competitors.

M.Comm. (Computer Auditing) / The internal auditors play an important role in any organisation, irrespective of the type of audit they perform. Metropolitan municipalities (Category A municipalities) in South Africa are established in terms of Section 155.1(a) of the South African Constitution as municipalities that execute all the functions of local government for a city and that have sufficient resources to perform municipal functions, as opposed to areas that are primarily rural, where the local government is divided into district municipalities and local municipalities. Recently, many weaknesses have been reported regarding these municipalities. This is evident when looking at the recent billing problems experienced within the City of Johannesburg metropolitan municipality, during which the city blamed its Project Phakama, an IT system intended to integrate municipal services accounts into one database for effective accounts management, for any deficiencies. The above considerations triggered the need to conduct this study. The study focuses on the types of internal IT audits that are conducted within these municipalities, the independence of the internal audit departments, the audit standards/guidelines/legislation followed, the roles and responsibilities of IT auditors, the knowledge expected from IT auditors, the IT audit skills (both core skills and soft skills) required to perform the audits and the IT audit tools and techniques that are applied while performing the internal audits. The study was therefore conducted to establish the functioning of the information technology internal audit departments at metropolitan municipalities in South Africa, given the above background. A quantitative research methodology was followed in the study, in which a detailed questionnaire was designed and sent to all heads of IT audits/Chief Audit Executives (CAE) in all eight metropolitan municipalities in order to find answers that would achieve the above-mentioned objectives. Seven out of the eight metropolitan municipalities in South Africa participated in the study. This study revealed the following key results, general controls reviews were the most performed type of audit, and municipalities were found to forward their internal audit reports to both municipal managers and audit committees. Computer knowledge is considered to be the main expected knowledge from the IT auditors, audit and technical skills are considered to be the most important core skills required from any IT auditor. The Municipal Finance Management Act (MFMA) is found to be used by all municipalities while conducting their internal audits. The detection role is singled out as the main role played by IT auditors in municipalities, followed by the oversight role. Ensuring that IT policies, procedures, laws and regulations are managed in accordance with standards, as well as identifying and evaluating IT risks are considered by internal auditors in municipalities as the most important responsibilities they perform on daily basis.

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.

The use of technology for competitive advantage has become a necessity, not only for corporate organisations, but for higher education institutions (HEIs) as well. Consequently, corporate organisations and HEIs alike must be equipped to protect against the pervasive nature of technology. To do this, they implement controls and undergo audits to ensure these controls are implemented correctly. Although HEIs are a different kind of entity to corporate organisations, HEI information technology (IT) audits are based on the same criteria as those for corporate organisations. The primary aim of this research, therefore, was to develop a set of IT control criteria that are relevant to be tested in IT audits for South African HEIs. The research method used was the Delphi technique. Data was collected, analysed, and used as feedback on which to progress to the next round of data collection. Two lists were obtained: a list of the top IT controls relevant to be tested at any organisation, and a list of the top IT controls relevant to be tested at a South African HEI. Comparison of the two lists shows that although there are some differences in the ranking of criteria used to audit corporate organisations as opposed to HEIs, the final two lists of criteria do not differ significantly. Therefore, it was shown that the same broad IT controls are required to be tested in an IT audit for a South African HEI. However, this research suggests that the risk weighting put on particular IT controls should possibly differ for HEIs, as HEIs face differing IT risks. If further studies can be established which cater for more specific controls, then the combined effect of this study and future ones will be a valuable contribution to knowledge for IT audits in a South African higher education context.

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.