This paper provides students with the knowledge of fundamental concepts of Information systems and automation of the business process.This paper introduces various technology-enabled information systems and their impact on enterprise-wide processes, risks and controls.With the increased competition, management of the business has acquired strategic dimension and Chartered Accountants are expected to possess sound knowledge of technology and its application in business policy and strategic management.
Chartered Accountants are expected to conduct their Audit Engagement through the use of the Information system. Also, there is a wide scope for Information system Audit i.e conducting IS Audit to give assurance that the Information system and assets are safeguarded, are operating effectively and efficiently to achieve the organization's goals, hence study of this subject is very crucial for CA Final students to conduct the audit, provide forensics and assurance services.
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