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Auditing in a Computerised Environment

by: Mohan Bhatia

Book Review by Ron Keister (gmuauditor@aol.com)

This book’s purpose is to provide a solid foundation for the study of auditing in a computerized environment within a higher education environment.  Auditing in a Computerised Environment provides information on just about everything under this topic.  There are numerous lists that provide good points of current information on control and auditing issues.

Auditing in a Computerised Environment, especially the many lists, provide very good directions and information needed to audit and evaluate current computerized environments, including those in the financial, operational, and managerial areas.

In my opinion, the two limitations of this book are:

• We can and should expect frequent and major changes in technology, resulting in the same in financial, operational, and managerial areas.  Much of the useful information in the many lists provided is applicable today. However, with the frequently changing technology causing many changes in finance, operations, and management areas, these lists may be obsolete within a short time.

• Auditing in a Computerised Environment is also more of what and how book, rather than a why book.  It seems to teach how to audit the current “waterfront” and what to audit. But, it does not provide much information to help perform audits in the near future when all the major and frequent changes happen on the “waterfront”!

In summary, Auditing in a Computerised Environment is great in that it provides a large amount of quality, current information that can be used to develop audit programs. The information however can quickly become obsolete and may only provide limited information that will help audits in the near future, when significant changes in financial, operational, and managerial areas will more than likely happen. The bottom line is that Auditing in a Computerised Environment teaches practice, rather than theory, which could affect the book’s long-term usefulness.

(Note: Technology changes fast. Limitations of the book are actually limitation of the subject therefore the author plans to have updated editions every year to cover the changes.)

Purchase/ ordering information and summary of each chapter can be obtained by clicking here.