 Copyright
Notice to Readers  What's New
Guide to Accounting Pronouncements and Sources, Sixth Edition
Significant Differences in GAAP in Canada, Chile, Mexico and the United States
Accounting and Reporting for Enterprises in the Development Stage
Accounting Bases Used in Canadian Government Budgeting
Accounting Changes — Background Information and Basis for Conclusions Section 1506
Accounting for Infrastructure in the Public Sector
Accounting for Tangible Capital Assets — Accrual Budgeting Issues
Accrual Budgeting by Canadian Federal, Provincial and Territorial Governments
Aligning Investment in Information Technology with Business Strategy: What CFOs Need to Consider (June 2005)
Application of Computer-assisted Audit Techniques, Second Edition
Assessing Risks & Controls of Investment Funds
Asset Retirement Obligations - Background Information and Basis for Conclusions Section 3110
Assurance Engagement Working Papers
Audit & Control Implications of XBRL
Audit Enquiry - Seeking More Reliable Evidence From Audit Enquiry
Audit Implications of EDI
 Audit Implications of Electronic Document Management
Foreword Study Group Chapter 1 — Introduction to Study Introduction to Electronic Document Management (EDM) Growth of the Paperless Office What is a Document? What is Electronic Document Management? Focus of This Study General Audit Impact Relationship with Transaction Processing System Relationship with Financial Transaction System Importance of Document Authenticity Audit Benefits Standards and Audit Issues Audit Evidence Audit Issues Addressed in this Study Chapter 2 — EDM Technologies Enabling Technologies Authoring Tools Imaging Systems OCR / ICR Full-Text Retrieval Systems Workflow Systems Internet and External Computer Networks Other Technologies (for example, fax, e-mail) Fax services and voice telecommunications E-mail Components of EDM Capture / Creation Indexing Storage Magnetic media Optical storage Microforms Hybrid storage Document Administration Document modification and version control Retention, archiving and back-up policies Contingency planning and disaster recovery Records management Retrieval and Distribution Data Output Chapter 3 — Benefits, Risks and Pre-implementation Considerations Benefits Summary Reduced Storage Costs Enabling Simultaneous Retrieval Enabling More Accurate Data Entry Improved Productivity Reduced Time for Search and Retrieval and Reduced Document Loss Better Management of Consistent Processes Improved Control Through Complex Administrative and Other Processes Preventing Unauthorized Access to Documents Increased Control, Security and Disaster Recovery Risks Total Systems Dependence / Business Interruption Data Processing and Application Errors Inaccurate Capture of Information by the Document Management System Concentration of Control Potential Loss of Audit Trails Potential Inadmissibility of Electronic Evidence Increased Reliance on Technical Resources Unauthorized Access to Systems Fraud Lack of Compliance with Regulations or Standards Pre-implementation Considerations Need for Client EDM Program Backfile Conversion Considerations In-house conversion Service bureaus Retaining original records Auditor Involvement Chapter 4 — Audit Planning Issues Planning Issues Assess Impact of the EDM System and the Form of Audit Evidence Use of a Specialist Knowledge of the Business Gathering Preliminary Information Audit Benefits Audit Risk Impact on inherent risk Impact on control risk Impact on detection risk Audit Approach Preliminary Assessment Tests of Controls Approach Chapter 5 — Controls and Audit Implications Introduction Key Issues Controls General Computer Controls Introduction Segregation of incompatible functions Access controls Back-up and recovery and contingency planning Program development and change controls Application Controls Control stages Application control — completeness Application control — accuracy Application control — authorization Application control — information integrity Relationship of Controls with Financial Transaction System Application Controls and Relationship to Financial Statement Assertions Completeness Existence / occurrence Valuation Measurement / ownership (rights and obligations) Presentation Complying with Regulations and Standards Chapter 6 — Audit Approach Introduction Tests of Controls Approach Substantive Testing Random sampling Activity auditing Computer-Assisted Audit Techniques Remote Access Use of Client Query Facilities Data Extraction and Analysis (Audit) Software Advanced Techniques Embedded audit modules Concurrent audit tool Appendix A — Sample Controls and Sample Audit Programs General Issues Control Areas General Computer Controls Security Physical security System and application security Imaging Controls Document Preparation Scanning Cleanup E-mail, Internet etc. Downloading Cleanup Uploading to EDM System Internal Document Authoring Creation / Authoring Tools Uploading to EDM System Index Controls Document Administration and Processing Controls Workflow management controls Storage Controls Output Controls Sampling Considerations for Imaging Applications Exhibit 2 — Audit Sample Considerations Sample Identification Description Input Controls: Editing Controls: Index Controls: Processing Controls: Output Controls: Exhibit 3 — Sample Audit Checklist for EDM System Components Document Preparation Controls Document Scanning Controls Image Cleanup Controls Index Controls Processing Controls Output Controls Storage Controls Appendix B — Some Legal Considerations for Documents Originating from Scanned Images Introduction Evidentiary Objectives for Images Evidentiary Considerations for Imaging in Canada Legal Admissibility Audit Trails Certifying Disposal of Source Records Admissibility Issues United States Background Admissibility issues Canada Background National Standard of Canada — Microfilm and Electronic Images as Documentary Evidence Proposed Uniform Electronic Evidence Act Admissibility of data record Original record Best Evidence Rule Authentication Glossary of Selected Terms List of Abbreviations Used in this Study Selected Bibliography Audit of a Small Entity
Audits of Non-profit Organizations
Canadian Performance Reporting
Cash Distributions — Amendments to Section 1540 — Background Information and Basis for Conclusions (September 2007)
Cash Flow and Other Per Share Information - Background Information and Basis for Conclusions Sections 1540 and 3500
Cash Flow Statements - Background Information and Basis for Conclusions - Section 1540
Comprehensive Income and Equity - Background Information and Basis for Conclusions Sections 1530 and 3251
Confirmation of Accounts Payable
Confirmation of Accounts Receivable
Continuous Auditing
Corporate Reporting to Stakeholders
Costing Government Services for Improved Performance Measurement & Accountability
Data Level Assurance
Differential Reporting - Background Information and Basis for Conclusions - Section 1300
Differential Reporting — Amendments to Section 3062 and AcG-15 — Background Information and Basis for Conclusions
Disclosures by Entities Subject to Rate Regulation - Background Information and Basis for Conclusions AcG-19
Disposal of Long-Lived Assets and Discontinued Operations - Background Information and Basis for Conclusions - Section 3475
Electronic Audit Evidence
Electronic Filing and Reporting - Emerging Technologies and Their Implications
Electronic Filing of Information
Employee Future Benefits - Additional Disclosures - Background Information and Basis for Conclusions - Section 3461
Employee Future Benefits Implementation Guide, Second Edition (Updated November 2001)
Engagements to Audit Greenhouse Gas Emissions Information — Practice Guide
Financial Instrument Disclosures and Capital Disclosures - Background Information and Basis for Conclusions Sections 1535, 3862 and 3863 (July 2007)
Financial Instruments - Recognition and Measurement - Background Information and Basis for Conclusions Section 3855
Financial Instruments — Recognition and Measurement — Background Information and Basis For Conclusions Amendments to Section 3855 (December 2009)
Financial Reporting by Canadian School Boards
Financial Reporting by Investment Funds, Second Edition
Financial Reporting by Rate-regulated Enterprises
Financial Reporting by Small Business Enterprises
Financial Reporting in North America - Highlights of a Joint Study
The First Audit Engagement
Full Cost Accounting from an Environmental Perspective
General Standards of Financial Statement Presentation - Background Information and Basis for Conclusions - Section 1400
Generally Accepted Accounting Principles - Background Information and Basis for Conclusions - Section 1100
Going Concern - Amendments to Section 1400 - Background Information and Basis for Conclusions (June 2007)
Guide for Developing Quality Control Systems in Public Accounting
Hedges - Background Information and Basis for Conclusions Section 3865
The Impact of Technology on Financial and Business Reporting
Impairment of Long-Lived Assets - Background Information and Basis for Conclusions - Section 3063
Improving Disclosures About Financial Instruments (Amendments to Financial Instruments — Disclosures, Section 3862) (June 2009)
Income Taxes - Background Information and Basis for Conclusions - Section 3465
Indicators of Government Financial Condition
Intangible Assets — Background Information and Basis for Conclusions Section 3064 (September 2008)
Interactive Data — Building XBRL Into Accounting Information Systems
Interim Financial Statements - Background Information and Basis for Conclusions - CICA Handbook – Accounting Section 1751
Inventories - Background Information and Basis for Conclusions Section 3031 (June 2007)
Investment Companies - Background Information and Basis for Conclusions - AcG-18
Investment Companies - Amendments to AcG-15 and AcG-18 - Background Information and Basis for Conclusions (June 2007)
Liabilities and Equity - Background Information and Basis for Conclusions - Section 3860
Links between the Budget and the Estimates — Accrual budgeting Issues
Maintaining Quality Capital Markets Through Quality Information
Non-Monetary Transactions - Background Information and Basis for Conclusions Section 3831
Not-for-Profit Financial Reporting Guide
Not-for-Profit Organizations — Background Information and Basis for Conclusions 4400 Series (November 2008)
Professional Judgment and the Auditor
Rate-Regulated Operations — Amendments to Sections 1100 and 3465 and AcG-19 — Background Information and Basis for Conclusions (December 2007)
Reporting on Environmental Performance
The Role of Information Technology in Achieving Sustained Regulatory Compliance
Secure IT Infrastructure for E-commerce
Security for Wireless Systems (revised)
Segment Disclosures - Background Information and Basis for Conclusions - CICA Handbook Section 1701
Stakeholder Relationships, Social Capital and Business Value Creation
Understanding Disclosure Controls and Procedures: Helping CEOs and CFOs Respond to the Need for Better Disclosure
Use of Specialists in Assurance Engagements
Using Graphics in Corporate Reporting
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