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The evidentiary under-mail operation of the data in the programs and records, operating systems and system followed configuration and engineering design for computers and ready-made programs and lose evidence strength if it is exposed to any of the errors that can occur in the value of the initial elements when entered into the computer, or when updated or when stored or when you make some adjustments.
The enormous developments did not stop at the use of information systems and computer technologies in information gathering and processing, transmission and preservation, presentation and adapt references with this environment, where the convergence of information technology with the integration of information systems to the flow of information without the need for line of communication.
The integrated information systems environment paperless environment where information is exchanged without restrictions and obstructions place are moved from one application to another and from one facility to another or from one country to another, and through electronic networks in this context have references to the collection of electronic information as evidence to prove the review.
Intended electronic evidence review
Proof of electronic audit evidence is an information created, transported, processed and recorded and saved in electronic form and reliable references to support the opinion reached by the audit report, and this information can only be obtained through the use of equipment and techniques suitable such as computers, software, printers and machines scanner ..... etc., and include electronic audit the accounting records and primary documents and the evidence documents, such as electronic contracts and electronic documents relating to billing, equipment and electronic payment and approvals and all electronic data and document types related to review and take electronic information in different forms may be in the form of text or in the form of voice or in the form of pictures or in the form of Fido ..... etc.
Normally through sample audit, retrieving of vouchers and finding the facts
ISA500 Audit Evidence identifies eight types of evidence gathering procedure that the auditor can adopt to obtain audit evidence.
I agree with Mr. Malik answer
AGREE WITH MR MALIK & MR GEORGI ANSWERS
