11-2
How does information technology auditiong differ form financial auditing? Make a list of the skills you think are important for financial auditors and for IT auditors. Do you think all auditiors should have all the skills on both lists? WHy or WHy not?11-5
THe Pan Pacifcie Computer Company purchases indenpendent computer components which it then uses to manufacture custom made computer hardware. Because it deals with a number of vendors it has compujterized the accounting procedures for tis accounts payable. Describe how an auidtors might use thorough the computer techniques such as test data intergrated test faculity parallel simulation or viaidation of computer programs to accomplish audit objects relative to accounts payable.11-8
The Sabanres-Oxley Act of 2002 may impact auditing more than any legislation enacted since the Securities and Exchange Acts iin the 1930s. It will also likely significatly increase the cost of an audit. Sicusee what specific elements of the new law will add to auditing costs.12-2
What are inarnets? What are extrnanets? Why are intranets and extranets important ot accounts?12-4
What is hyper text markup language? How does it differ form XML and XBRL?12-6
Describe some important uses of electronic commerce. Why is EC improtant to accounts?12-8
What is electronic data interchange? Why do companies use EDP?12-10
What are interent firewalls and proxy servers? How are they created? How do businesses use them for Interenet security?12-11
What is data encruptions? Why techniques are used for data excryptions?