Summary of "10 menit belajar Audit PDE"
Audit PDE stands for electronic data process audit, which is carried out by fraud examiners, forensic accounting practitioners, or forensic auditors.
PDE audit is similar to application audit and is used to detect fraud, ensure applications run well, and mitigate risks.
The scope of testing in PDE audit includes general controls (organizational, administrative, development, hardware/software, documentation, security) and application controls (input, process, output).
Methods used in PDE audits include auditing around the computer, automatic on a computer, and audit with computer using specialized software.
PDE audits are important for detecting fraud, ensuring application integrity, and achieving organizational goals effectively.
Speakers/sources
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Category
Educational
