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
- Not specified.
Notable Quotes
— 01:31 — « so PDM is an electronic data process introduced by George Donner and William S-Hub Word, both of whom are systems lecturers., »
— 02:12 — « Professor On Weber from Wingsland University, he explained that audit.pdf is the process of collecting and presenting evidence to determine whether a computer system can protect assets, maintain data integrity, achieve organizational goals effectively and use resources efficiently., »
— 03:18 — « So why do audits need to be done? Of course, because of the specificity of audits.pdf, it was initially needed to make it easier for auditors to detect fraud in business processes that have been published., »
— 03:51 — « audit.pdf is used to ensure that the application is running well and has mitigated the risks of application weaknesses, so the audit title that we generally know is audit of controls., »
— 04:18 — « controlling this application includes three things: first, control over input, second, control over the process, and third, there is control over the output of the application.] »
Category
Educational