SESSION GOAL:  After completing this session, you should understand the implications of electronic evidence for auditing and assurance engagements. You should also be aware of professional standards and guidelines covering the information systems auditing profession which are issued by the Information Systems Audit and Control Association.

• Read SAS #80 (You can search Lexis/Nexis from the Baylor Libraries Electronic Resources Home Page. Use the Business Database and find the text in the Journal of Accountancy. Try using "electronic evidence" as the keyword search.)
• Read New SAS Likely to Affect All Auditors, Journal of Accountancy, January 1997
• Read Williamson, The Implications of Electronic Evidence, Journal of Accountancy, February 1997
• Read SAS #94 (You can search Lexis/Nexis from the Baylor Libraries Electronic Resources Home Page. Use the Business Database and find the text in the Journal of Accountancy. Try using "effect of information technology" as the keyword search. It's in the September 2001 issue.)
• Read Tucker, IT and the Audit, Journal of Accountancy, September 2001
• Review SSAE #1 (You can search Lexis/Nexis from the Baylor Libraries Electronic Resources Home Page. Use the Business Database and find the text in the Journal of Accountancy. Try using "Statements on Standards for Attestation Engagements No. 1" as the keyword search and look for an April 1999 date. You may have to scroll down a few pages to get to this statement as it is presented with some others.)
• Review the following ISACA Standards
  • Standards for Information Systems Control Professionals
  • Due Professional Care
  • Audit Evidence Requirement
  • Materiality Concepts for Auditing Information Systems
    

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