/

1421 2000 /







.

:





.



.

] * [ :
1

.

 2
.
3 ] [
.



.

1420

] * [
.







.

:

:
: .
: .
: .

] [

] 1 [ 1
.


:
[1 :




.
[2 :





] [ T
.
[3 :






.
[ 4 :

.

] 1 [ 2
.


:
: :

.
.
.


: :

.


.
:
.
:



.
:


.
:


.

.

1 :
.

.
.
:
1 .
2 .
3 .
4 .
5
.
:
:
1
2 /
.
3 .

] 1 [ 3
.

:
#
#
#
#

.
.
.
.

 # .
# .
# .


:
1

.
2
.
3
.
4


.

] 1 [ 4
.

:
: :

# .

 #
.
# :
.
: :

#
#
#
#
#

.
.
.
.
.

: :

#
.
# .
#
.
# .
#
.
# .
# .
# .
# .
:
.

] 1 [ 5
.






.


.

] 1 [ 6
.

:
1
.
2 .
3
.
4 .
5
.
6 .


:
] [

.

] [

.
] [
] [ Inter Net
] [ Inter net

.
] [
:
]. [ Statistical Analysis

] . [ Cybernetics

] Statistical Sampling

[.
] . [ System Analysis

] [

.
] [
]
[

.

] 1 [ 7
.

:
] [ 1 ] [
:

#
#
#
#

.
.
.
.

] [ 2
.
] [ 3
:
#
.
#
.
#
.
# .
# .
] [ 4

:
#
#
#
#
#

.
.
.
.
.

] [ 5

] 1 [ 8
.


.

] : [ 1
: :

: .
: .
: .

: :

: .
: .
:
.

] [1 :
# . "
"
1986 106 . 137
# . "
" 1991 .
: :

: .
: .
: .

 : .
:
:

:
.
:
.
:
.

:
[ 1 ] [ 15
.
[ 2 ] [ 16 .
[ 3 ] [20
.


.

] 1 [ 9
.





:
[ 1
.

 [ 2
.
[ 3

.
[ 4

.
[ 5
.
[ 6
.

.


.

] 2 [ 1
.




.

:
: ] [


.
:

.
:

.

:
] [ Cybernetics
] [ Systems Science
.
:


.
:
] Inler
. [ Disciplinary Approach

] 2 [ 2
.

:
: .

:
#
.
# .
#
.
# .
: .

*




.
*


*

.
:
.

:
* .
* .
* ] [
.
* .
* .


.

 : .

:
[ 1
.
[ 2

.
3


.

] 2 [ 3
.

:
[ 1 :

.
[ 2 :



.
[ 3 :

:

 # .
# .
# .
#
.
#
.
#
.
# .


.


]
[ 15 ] [ 16 ] [ 21

.



.

] 3 [ 1
.


:
1 .
2
.
3
.

 4

.
5

.
6

.
7
.

:
#

.
#

.
#

.
#

.

] 3 [ 2
.


:
#

.
# ]
[
.

Soft Ware

# ]
[ Ware
.

Hard

#
.
#


.
#

.

 #

.
#

.

.

] 3 [ 3
.


:
] [ 1
:

.

.

.
] [ 2
:
.

 .
.




.
] [ 3
:

:

.

.

.

.
] [ 4
:

.
.
.
.

] 3 [ 4
.

:
#

.
#
.
#
.
# .
# .
# .
#
.

:
#
#
#
#
#
#

.
.
.
.
.
.

] 3 [ 5
.



:
]

Auditing Around The

Computes

Auditing Through the

Compute

]Auditing Through Firm Computer Programs
[
.
][ Speaalized Programs Auditing Through

: ] : [ 1

:
[ 1
] [ Documents Count

.
[ 2
.

 [ 3
.
[ 4
.
[ 5 ] Control
[ Totals .


.
: .

:
[ 1 ]
. [ Testing

Input Data

] [ 1
.

[ 2 ]
.

Simulation

[ 3 ]
[ Limit Ranges :

.
[ 4 ]
.

Restricted Valus




.
: .

:
[ 1

.
[ 2
.
[ 3 .
[ 4
.


.
: .




.



.
] 3 [ 6
.

:

StatisIical sampling

[.

Simulation

[ .

Feed Back Loops

]
. [ Restrictions
]

Control Charts

Limits and

[.

Charts Proceders

[.

[.

Ready Computer Audit Programs

[.
]
]

Systems Flow Charts

Systems Analysis

[.

[.


] [
Auditing in the Age of INTERNET

]
] [ - Network Local
[ Intra Network
] [ Network International ]
. [ Internet



.
]
[ ]
[ 1
.

] [ 1

] 4 [ 1 .
Nature of Information Systems Technology
:



] ] [ 1
[ .



.


. :
] . [ Artificial Intelligence
] . [ Expert Systems
] Total Quality Management
[Systems
] Computes Numerically Controlled
[ Systems
] Integrated Data Base
. [ Systems

 ] Feedback
. [ Information Systems
:

]. [ Data Base

] [ ] [ Overall Approach
.

.

] 4 [ 2
] [ Nature of Network and Kings






.
] [ Net




.
:
] [ 1 ] [ Intra Network



.
] [ 2 ] [ Local Area Network


.
] [ 3 ] [ Internet Work


.

] 4 [ 3 .
] [ Internet Work



]
[ Server



.

:
:
[.

] Local Network



] [ Web Server
.
:
. [ Network

] International

.


.
.

] 4 [ 4 .
]

Business & Internet


:
[ 1 :



.
[ 2 ] [ E.MAIL



.

.
[ 3 ] [ Enquary ] [ Research

.
[ 4 ] [ Marketing




.
[ 5 ] [ E. Commerce


1998 33 .
[ 6


.
[ 7 ] [ After Sales Serveses


.
[ 8 ] [ News





[ 9 ] [ Carver Sation


.
[ 10

.

] 4 [ 5 .



.
:
1 ] [
:
& .
&
,
& .
& .
&
.
&
.
& .
2
:
& .
& .
& .
& .
& / .
& .
& .
3




.

4 "
"

&
&
&
&

.
.
.

5



.
6


.

.

] 4 [ 6 .


:

 #



.
#



.
#

.
#

.
#

.

] 4 [ 7
.



.




.
]
[ :
] [ 1

.
] [ 2


.
] [ 3

.
] [ 4
.
] [ 5

.

] [ 6
:
.

 .

.
.
.

.

:

.
.
.
.
.
.
.
.
.

]4 [8 .


.

:

.
.
.

.




.



.