Devang shahDevang shah asked 1 year ago

i have answer for these below mentioned question but i want to know the concept for the same
The growth and development in the field of information technology is a fast paced one and unless the auditors are alert to such developments and take pre- emptive action in upgrading their knowledge, they may find difficulty in coping with such advancement. Explain few instances of the recent changes which may need to be addressed in discharging their responsibilities in such environment. 
 
 

1 Answers
RaviRavi Staff answered 1 year ago

In short — Technology is changing fast, way transactions are executed and accounted is changing fast auditor should have knowledge about these changes so that he can understand them and do audit or else they can be fooled.
 
I am giving way to remember points of recent changes
The growth and development in the field of information technology is a fast paced one and unless the auditors are alert to such developments and take pre-emptive action in upgrading their knowledge, they may find difficulty in coping with such   advancement.
Following are a few instances of the recent changes which may need to be addressed in discharging their responsibilities in such environment:
Remember in this logical flow 
Pehle OPerating System uske under operating system aur uske baad uska development

  • (Change in Overall Computer System)
  • (Change in Operating System)
  • (Change in System Development)

Pehle data entry fir uska format fir uska storage fir uska computation aur fir communicatio

  • (Change in Data Entry)
  • (Change in Data Format)
  • (Change in Data Storage)
  • (Change in Data Computing) 
  • (Change in Data Communication)
  • Mainframes are substituted by mini/micro users. (Change in Overall Computer System)
  • There is a shift from proprietary operating system to more universal ones like UNIX, LINUX, Programming in ‘C’ etc. (Change in Operating System)
  • The methodology adopted for systems development is becoming crucial and CASE (Computer Aided Software Engineering) tools are being used by many (Change in System Development)
  • Conventional data entry giving way to scanner, digitized image processes, voice recognition system etc. (Change in Data Entry)
  • Relational Data Base Management (RDBMS) are increasingly being used.(Change in Data Format)
  • Common business documents are getting replaced by paperless electronic data interface (EDI).(Change in Data Storage)
  • End user computing is on the increase resulting in decentralized data(Change in Data Computing) 
  • The need for data communication and networking is Increasing(Change in Data Communication)

 

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