ICT Tools in Procurement Audits

Procurement Audit and Risk Management

ICT Tools in Procurement Audits     

  • Computerized Procurement System Environment
  • Ways in Which Procurement Auditors Can Use ICT
  • Internal Controls in ICT Integrated Auditing Procedures
  • Auditor’s Approach
  • Review Questions

Further Reading

Arens, A. A., M. S. Elder and R. J. Beasley. (2005). Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Association of Accountancy Bodies in West Africa (ABWA). (2009). Principles of auditing (ATS study text). West Africa.

BPP. (2009). Auditing Assurance, ACCA study text (4th ed.). London: BPP Learning Media.

BR Professional Education. (2013). Auditing and assurance, CPA study text. Nairobi: BR Professional Education.

Deloitte (2018). General IT Controls. https://www2.deloitte.com/content/dam/Deloitte/in/Documents/risk/i n-ra-general-it-controls-noexp.pdf

Gray, I., Manson, S. and Crawford, L. (2015) The audit process: principles, practice and cases. Sixth edition. Andover, Hampshire: Cengage Learning.

GTAG 4:       Management of IT Auditing. Hayes, R., Dassen, R., Schilder, A., & Wallage, P. (2005). Principles of auditing An Introduction to International Standards on Auditing (2nd ed.). London: Pearson Education Limited.

Professional Education. (2012). Auditing and assurance, CPA practice and revision kit. Nairobi: BR Professional Education.

Professional Education. (2013). Auditing, ATC Study Text. Nairobi: BR Professional Education.