Describe the differences between the traditional approach of auditing and the approach of the continuous auditing process.

1. To what extent does a computerized information system affect the auditor’s assessment of control risk?

2. Describe the features of Auditing Standard No. 2 of PCAOB, particularly with regard to IT controls.

3. What are the main characteristics of the COBIT framework?

4. What are the features of the compliance road map based on the COBIT framework in internal control, internal and external auditing?

5. Describe the differences between the traditional approach of auditing and the approach of the continuous auditing process.

Solution:

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