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Chapter 7- Auditing Information
Technology-Based Processes
Instructor’s Manual
CHATPER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS
LEARNING OBJECTIVES: .......................................................................................................................................... 3
REAL WORLD: AURAFIN BRAND ............................................................................................................................. 3
INTRODUCTION TO A U D I T I N G IT P R O CE S S E S ( S T U D Y OBJECTIVE 1) ........................................................ 4
T YP E S OF AUDITS AND AUDITORS (S TUD Y O B J E C T I V E 2) ....................................................................... 4
I N F O R M A T I O N RISK AND IT-ENHANCED INTERNAL CONTROL ( S T U D Y O B J E C T I V E 3) .......................... 6
AUTHORITATIVE L I T E R A T U R E USED IN AUDITING ( S T U D Y O B J E C T I V E 4) ............................................... 6
MANAGEMENT ASSERTIONS AND A UD I T OBJECTIVES ( S T U D Y O B J E C T I V E 5).............................................. 8
PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)................................................................................................... 9
USE OF COMPUTERS IN A U D I T S ( S T UD Y O B J E C T I V E 7) ......................................................................... 11
TESTS OF C O N T R O L S (STUDY O B J E C T I V E 8) .............................................................................................. 11
GENERAL CONTROLS ........................................................................................................................................ 11
APPLICATION CONTROLS .................................................................................................................................. 13
TESTS OF T R A N S A C T I O N S AND TESTS OF B A L A N C E S (STUDY O B J E C T I V E 9) ................................... 14
A U D I T COMPLETION/REPORTING (S TUD Y O B J E C T I V E 10 ) .......................................................................... 15
OTHER A U D I T CONSIDERATIONS (S TUD Y O B J E C T I V E 11 ) ...................................................................... 15
DIFFERENT ITENVIRONMENTS .......................................................................................................................... 15
CHANGES IN A CLIENT’S IT ENVIRONMENT .................................................................................................. 17
SAMPLING VERSUS POPULATION TESTING ...................................................................................................... 17
E T H I C A L ISSUES RELATED TO A U D I T I N G (STUDY O B J E C T I V E 12) .......................................................... 18
CHAPTER SUMMARY ............................................................................................................................................ 19

2|Page
CHAPTER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS

LEARNING OBJECTIVES:
1. An introduction to auditing IT processes
2. The various types of audits and auditors
3. Information risk and IT-enhanced internal control
4. Authoritative literature used in auditing
5. Management assertions used in the auditing process and the related audit objectives
6. The phases of an IT audit
7. The use of computers in audits
8. Tests of controls
9. Tests of transactions and tests of balances
10. Audit completion/reporting
11. Other audit considerations
12. Ethical issues related to auditing

REAL WORLD: AURAFIN BRAND

• The Aurafin brand is renowned in the jewelry industry as the fashion leader in fine gold.
• Owned by Richline Group, Inc., a subsidiary of Berkshire Hathaway, Inc., the brand is sold by retail
giants like JCPenney, Macy’s, and many online outlets.
• Aurafin has overcome significant challenges in maintaining its customer relationships. Several years
ago, Aurafin began experiencing such severe problems with transaction fulfillment and delivery that
its customers were taking notice.
• JCPenney had implemented a supplier scorecard system, a type of vendor audit whereby companies,
which do business with JCPenney were evaluated on the basis of the quality of service provided. This
system brought to light some significant violations in Aurafin’s business processes, including
weaknesses in controls and inadequate computer systems.

Aurafin took quick action, undergoing a thorough IT audit which identified the specific causes of its process
failures. Aurafin acted swiftly upon the recommendations made by its auditors and implemented a more
reliable technology platform that empowered it to apply a variety of new audit and control techniques and to
get its systems in sync with its business goals. Aurafin credits the audit processes to its newfound success,
including its subsequent recognition as JCPenney’s “Vendor of the Year.” This chapter focuses on various
aspects of an IT audit, as well as the accountant’s techniques for evaluating information-technology processes,
and their importance in business processes.

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INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1)
Nearly all business organizations rely on computerized systems to assist in the accounting function.
Technological advances have transformed the business world by providing new ways for companies to do
business and maintain records. This boom in technological developments has increased the amount of
information that is readily available. Business managers, investors, creditors, and government agencies often
have a tremendous amount of data to use when making important business decisions. However, it is often a
challenge to verify the accuracy and completeness of the information.

Accountants have an important role in the business world because they are called upon to improve the quality
of information provided to decision makers. Accounting services that improve the quality of information are
called assurance services. Many types of services performed by accountants are considered assurance
services because they lend credibility to the underlying financial information. An audit is the most common
type of assurance service

TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2)

The main purpose of the audit is to assure users of financial information about the accuracy and completeness
of the information. To carry out an audit, accountants collect and evaluate proof of procedures, transactions,
and/or account balances and compare the information with established criteria. The three primary types of
audits include:
• compliance audits,
• operational audits, and
• financial statement audits

Compliance audits determine whether the company has complied with regulations and policies established by
contractual agreements, governmental agencies, company management, or other high authority.

Operational audits assess operating policies and procedures for efficiency and effectiveness

Financial statement audits determine whether the company has prepared and presented its financial
statements fairly, and in accordance with established financial accounting criteria.
• financial statement audits are performed by certified public accountants who have extensive
knowledge of generally accepted accounting principles (GAAP) in the United States and/or
International Financial Reporting Standards (IFRS)

4|Page
There are different types of audit specialization that exist in business practice today, including:
• An internal auditor is an employee of the company that he or she audits. Most large companies have
a staff of internal auditors who perform compliance, operational, and financial audit functions at the
request of management. Some internal auditors achieve special certification as certified internal
auditors (CIAs).
• IT auditors specialize in information systems assurance, control, and security, and they may work for
CPA firms, government agencies, or with the internal audit group for any type of business
organization. Some IT auditors achieve special certification as certified information systems auditors
(CISAs).
• Government auditors conduct audits of government agencies or income tax returns.
• CPA firms represent the interests of the public by performing independent audits of many types of
business organizations.

Only CPA firms can conduct financial statement audits of companies whose stock is sold in public markets
such as the New York Stock Exchange. An important requirement for CPA firms is that they must be neutral
with regard to the company being audited. The neutrality requirement allows CPA firms to provide an
unbiased opinion on the information it audits, and it is the foundation of an external audit performed by CPAs.

An external audit is performed by independent auditors who are objective and neutral with respect to the
company and information being audited. To keep their neutrality, CPA firms and their individual CPAs are
generally prohibited from having financial and managerial connections with client companies and from having
personal ties to those working for client companies. A CPA’s objectivity could be impaired by having these
types of relationships with a client company or with anyone having the ability to influence the client’s
decisions and financial reporting activities.

• Performing financial statement audits is a main service of CPA firms.

• Because many audited companies use sophisticated IT systems to prepare financial statements, it is
important for auditors to enhance the quality of their services in auditing those systems.
• IT auditing is a part of the financial statement audit that evaluates a company’s computerized
accounting information systems.
• An auditor must gain a sufficient understanding of the characteristics of a company’s IT system.
• Use of computers may significantly change the way a company processes and communicates
information, and it may affect the underlying internal controls. Therefore, the IT environment plays a
key role in how auditors conduct their work in the following areas:
o Consideration of risk
o Audit procedures used to obtain knowledge of the accounting and internal control systems
o Design and performance of audit tests
5|Page
INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL
(STUDY OBJE CTI VE 3)
Information risk is the chance that information used by decision makers may be inaccurate. Following are
some causes of information risk:
• the remoteness of information
• the volume and complexity of the underlying data
• the motive of the preparer

The most common way for decision makers to reduce information risk is to rely upon information that has
been audited by an independent party. Various risks are created by the existence of IT-based business
processes. For example, because the details of transactions are often entered directly into the computer
system, there may be no paper documentation maintained to support the transactions. This is often referred
to as the loss of audit trail visibility because there is a lack of physical evidence to visibly view.

Advantages of using IT-based systems:

• Internal controls can actually be enhanced if care is exercised in implementing these systems
• Computer controls can compensate for the lack of manual controls
• If programs are tested properly the risk of human error is virtually eliminated
• Provide higher quality information to management

AUTHORITATIVE LITERATURE USED IN AUDITING

(STUDY OBJE CTI VE 4)
Generally accepted auditing standards (GAAS) are broad guidelines for an auditor’s professional
responsibilities. These ten standards are divided into three categories that include general qualifications and
conduct of an auditor (general standards), guidelines for performing the audit (standards of fieldwork), and
requirements for the written report communicating the results of the audit (standards of reporting).

6|Page
General Standards Standards of Fieldwork Standards of Reporting

1. The audit is to be performed by 1. The audit is to be adequately planned 1. The written report must state whether
a person or persons having and supervised. the financial statements are presented in
adequate technical training 2. An understanding of internal control accordance with the established criteria.
and proficiency as an auditor. is to be obtained as part of the 2. The written report identifies any
2. Independence in mental attitude planning process for the purpose of circumstances in which established
is to be maintained in all matters determining the nature, timing, and principles have not been consistently
related to the audit engagement. extent of tests to be performed. applied in the current period in relation
3. Evidence is to be obtained through to the prior period.
3. Due professional care is to be
exercised in all phases of the inspection, inquiries, observation, and 3. The financial statements are assumed
audit process. confirmations in order to provide a to contain adequate informative disclo-
reasonable basis for forming an sures unless otherwise indicated in the
overall opinion on the audit. written report.
4. The written report expresses an opinion
on the fairness of the financial
statements as a whole, or an assertion
to the effect that an opinion cannot be
expressed (and the reasons therefor).
The report also describes the character
of the auditor’s work and the degree of
responsibility assumed by the auditor.

7|Page
The Public Company Accounting Oversight Board (PCAOB) was organized in 2003 for the purpose of establishing
auditing standards for public companies in the United States
• The PCAOB was established by the Sarbanes–Oxley Act, which was created in response to several major
corporate accounting scandals, including those affecting Enron, WorldCom, and others
• Prior to the PCAOB, standard-setting was the responsibility of the Auditing Standards Board (ASB) of the
American Institute of CPAs (AICPA)
• The International Auditing and Assurance Standards Board (IAASB) was established by the International
Federation of Accountants (IFAC) to set International Standards on Auditing (ISAs) that contribute to the uniform
application of auditing practices on a worldwide basis.

ISAs are similar to SASs; however, ISAs tend to extend SASs because of their usefulness in audits of multinational
companies. Although auditors have a primary responsibility to comply with standards issued within their own countries,
ISAs are useful in expanding those requirements in order to meet different needs in other countries where the audited
information may also be used. The Institute of Internal Auditors (IIA) established the Internal Auditing Standards Board
(IASB) to issue standards that pertain to attributes of internal audit activities, performance criteria, and implementation
guidance. The Information Systems Audit and Control Association (ISACA) issues Information Systems Auditing
Standards (ISASs) that provide guidelines for conducting the IT audit. These standards address audit issues unique to a
company’s information systems environment, including control and security issues.

MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES (STUDY OBJE CTI V E 5)

Management assertions are claims regarding the condition of the business organization in terms of its operations,
financial results, and compliance with laws and regulations.

The role of the auditors is to analyze the underlying facts to decide whether information provided by management is
fairly presented. Auditors design audit tests to analyze information in order to determine whether management’s
assertions are valid. To accomplish this, audit tests are created to address general audit objectives. Each audit objective
relates to one of management’s assertions.

The following diagram illustrates management assertions and the corresponding audit objective:

8|Page
Auditors must think about how the features of a company’s IT systems influence management’s assertions and the
general audit objectives. These matters have a big impact on the choice of audit methodologies used.

PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)

There are four primary phases of the audit:
• planning,
• tests of controls,
• substantive tests, and
• audit completion/reporting

Through each phase of an audit, evidence is accumulated as a basis for supporting the conclusions reached by the
auditors. Audit evidence is proof of the fairness of financial information. The techniques used for gathering evidence
include the following:

• Physically examining or inspecting assets or supporting documentation

• Obtaining written confirmation from an independent source
• Reperforming tasks or recalculating information
• Observing the underlying activities
• Making inquiries of company personnel
• Analyzing financial relationships and making comparisons to determine reasonableness
9|Page
During the planning phase of an audit, the auditor must gain a thorough under- standing of the company’s business and
financial reporting systems. In doing so, auditors review and assess the risks and controls related to the business,
establish materiality guidelines, and develop relevant tests addressing the assertions and objectives
• tasks of assessing materiality and audit risk are very subjective and are therefore typically performed by
experienced auditors
• Determining materiality, auditors estimate the monetary amounts that are large enough to make a difference in
decision making
• Materiality estimates are then assigned to account balances so that auditors can decide how much evidence is
needed
• Below materiality limits are often considered insignificant
• Some accounts with immaterial balances may still be audited, though, especially if they are considered areas of
high risk
• Risk- refers to the likelihood that errors or fraud may occur
• Risk can be inherit or it may be caused by weak internal controls

A big part of the audit planning process is the gathering of evidence about the company’s internal controls
• Auditors typically gain an understanding of internal controls by interviewing key members of management and
the IT staff
• They observe policies and procedures and review IT user manuals and system flowcharts
• They often prepare narratives or memos to summarize the results of their findings
• Company personnel generally complete a questionnaire about the company’s accounting systems, including its
IT implementation and operations, the types of hardware and software used, and control of computer resources
• The understanding of internal controls provides the basis for designing appropriate audit tests to be used in the
remaining phases of the audit

In recognition of the fact that accounting records and files often exist in both paper and electronic form, auditing
standards address the importance of understanding both the automated and manual procedures that make up an
organization’s internal controls. In addition, many large and medium-size businesses are capturing an abundance of
data. The availability of Big Data sets in auditing may complicate an auditor’s judgment. Yet auditors must always
consider how misstatements may occur, including the following:

• How data is captured and used

• How standard journal entries are initiated, recorded, and processed
• How nonstandard journal entries and adjusting entries are initiated, recorded, and processed

IT auditors may be called upon to consider the effects of computer processing on the audit or to assist in testing those
automated procedures.

10 | P a g e
USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7)
If the use of IT systems does not have a great impact on the conduct of the audit, since the auditor can perform audit
testing in the same manner as would be done for a manual system the practice is referred to as auditing around the
computer because it does not require evaluation of computer controls.
• Auditing around the computer merely uses and tests output of the computer system in the same manner as the
audit would be conducted if the information had been generated manually
• Because this approach does not consider the effectiveness of computer controls, auditing around the computer
has limited usefulness.
Auditing through the computer involves directly testing the internal controls within the IT system, whereas auditing
around the computer does not
• sometimes referred to as “the white box approach,” because it requires auditors to understand the computer
system logic
• This approach requires auditors to evaluate IT controls and processing so that they can determine whether the
information generated from the system is reliable
• Auditing through the computer is necessary under the following conditions:
o The auditor wants to test computer controls as a basis for evaluating risk and reducing the amount of
substantive audit testing required.
o The author is required to report on internal controls in connection with a financial statement audit of a
public company.
o Supporting documents are available only in electronic form.

Auditors can use their own computer systems and audit software to help conduct the audit. This approach is known as
auditing with the computer.
• A variety of computer-assisted audit techniques (CAATs) are available for auditing with the computer
• CAATs are useful audit tools because they make it possible for auditors to use computers to test more evidence
in less time.

TESTS OF CONTROLS (STUDY OBJECTIVE 8)

The tests of controls involve audit procedures designed to evaluate both general controls and application controls.
During audit planning, auditors must learn about the types of controls that exist within their client’s IT environment.
Then they may test those controls to determine whether they are reliable as a means of reducing risk. Tests of controls
are sometimes referred to as “compliance tests,” because they are designed to determine whether the controls are
functioning in compliance with management’s intentions.

GENERAL CONTROLS
General controls MUST be tested before application controls. General controls are the automated controls that affect all
computer applications. The reliability of application controls is considered only after general controls are deemed
reliable.

11 | P a g e
The effectiveness of general controls is the foundation for the IT control environment. If general controls are not
functioning as designed, auditors will not devote attention to the testing of application controls; rather, they will
reevaluate the audit approach with reduced reliance on controls.

There are two broad categories of general controls that relate to IT systems:

• IT administration and the related operating systems development and maintenance processes
• Security controls and related access issues

IT Administration
Related audit tests include review for the existence and communication of company policies regarding the following
important aspects of administrative control:
• Personal accountability and segregation of incompatible responsibilities
• Job descriptions and clear lines of authority
• Computer security and virus protection
• IT systems documentation

Security Controls
Auditors are concerned about whether a company’s computer system has controls in place to prevent unauthorized
access to or destruction of information within the accounting information systems. Unauthorized access may occur
internally when employees retrieve information that they should not have, or externally when unauthorized users (or
hackers) outside the company retrieve information that they should not have. Access risks tend to escalate as companies
embrace newer technologies and allow sensitive data to be shared via smart devices, Web and mobile applications, and
social networks. Destruction of information may occur as a result of natural disasters, accidents, and other environ-
mental conditions. Controls that protect the company from these risks include:
• various access controls,
• physical controls,
• environmental controls, and
• business continuity policies

In order to test internal access controls, auditors should determine that the company has properly segregated IT duties
or compensated for a lack of segregation by improving supervisory reviews. The company’s authority table should be
tested to find out whether access to programs and data files is limited to authorized employees. Auditors should
perform authenticity tests for valid use of the company’s computer system, according to the authority tables.

In order to test external access controls, auditors may perform the following procedures:
• Authenticity tests
• Penetration tests

12 | P a g e
 • Vulnerability assessments
• Review access logs to identify unauthorized users or failed access attempts

Physical controls include:

• locks,
• security guards,
• alarms,
• cameras, and
• card keys.

Physical controls not only limit access to the company’s computers, but also are important for preventing damage to
computer resources. In addition to assessing physical controls, auditors should evaluate the IT environment to
determine that proper temperature control is maintained, fireproofing systems are installed, and an emergency power
supply is in place.

APPLICATION CONTROLS
Application controls are computerized controls over application programs. Since any company may use many different
computer programs in its day-to- day business, there may be many different types of application controls to con- sider in
an audit.

Input Controls
Auditors perform tests to verify the correctness of information input to soft- ware programs. Auditors are concerned
about whether errors are being pre- vented and detected during the input stage of data processing. Auditors observe
controls that the company has in place and perform the comparisons on a limited basis to determine their effectiveness.
These tests can be performed manually or by electronic methods.

Processing Controls
IT audit procedures typically include a combination of data accuracy tests, whereby the data processed by computer
applications are reviewed for correct dollar amounts or other numerical values. For example, limit tests, described
previously as an input control, can also be an effective processing control. Run-to-run totals involve the recalculation of
amounts from one process to the next to determine whether data have been lost or altered during the process.
Balancing tests involve a comparison of different items that are expected to have the same values, such as comparing
two batches or comparing actual data against a predetermined control total. Mathematical accuracy tests verify
whether system calculations are correct. Completeness tests and redundancy tests, introduced earlier, check for
inclusion of the correct data.

Benford’s Law, also known as the first-digit law, was named for a physicist, Frank Benford, who discovered a specific,
but nonuniform pattern in the frequency of digits occur- ring as the first number in a list of numbers

13 | P a g e
The test data method is an audit and control technique often used to test the processing accuracy of software
applications. Test data are fictitious information developed by auditors and entered in the company’s application
system. Test data are processed under the company’s normal operating conditions. The results of the test are compared
with predicted results to deter- mine whether the application is functioning properly

A slight variation of the test data method involves the auditor testing fictitious data, using a copy of the company’s
application. The test data may be processed through the application on a different (nonclient) computer. Under these
conditions, an auditor can also use another test data method, program tracing, whereby bits of actual data are followed
through the application in order to verify the accuracy of its processing. Program mapping, on the other hand, counts
the number of times each program statement is executed, so it can identify whether program code has been bypassed.
An integrated test facility (ITF) may be used to test application controls without disrupting the client’s operations.

Parallel simulation- is an audit technique that processes company data through a controlled program designed to
resemble the company’s application

Embedded audit module- involves placing special audit testing programs within the company’s operating system

Output Controls
Regardless of whether the results are printed or retained electronically, auditors may perform the following procedures
to test application outputs:
• Reasonableness tests compare the reports and other results with test data or other criteria.
• Audit trail tests trace transactions through the application to ensure that the reporting is a correct reflection of
the processing and inputs.
• Rounding errors tests determine whether significant errors exist due to the way amounts are rounded and
summarized.

Reconciliation- a detailed report assessing the correctness of an account balance or transaction record that is consistent
with supporting documentation and the company’s policies and procedures.

At the conclusion of the controls testing phase of the audit, an auditor must determine the overall reliability of the
client’s internal controls. Auditors strive to rely on internal controls as a way to reduce the amount of evidence needed
in the remaining phases of the audit. They can be reasonably sure that information is accurate when it comes from a
system that is proven to have strong controls. Therefore, once the general and application controls are tested and found
to be effective, the amount of additional evidence needed in the next phase of the audit can be minimized

TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJE CTIVE 9)

Audit tests of the accuracy of monetary amounts of transactions and account balances are known as substantive testing
• Substantive tests verify whether information is correct, whereas control tests determine whether the
information is managed under a system that promotes correctness
• Some level of substantive testing is required regardless of the results of control testing.
14 | P a g e
 • If weak internal controls exist or if important controls are missing, extensive substantive testing will be required.
• If controls are found to be effective, the amount of substantive testing required is significantly lower, because
there is less chance of error in the underlying records

Most auditors use generalized audit software (GAS) or data analysis soft- ware (DAS) to perform audit tests on
electronic data files taken from commonly used database systems. These computerized auditing tools make it possible
for auditors to be much more efficient in performing routine audit tests such as the following:

• Mathematical and statistical calculations

• Data queries
• Identification of missing items in a sequence
• Stratification and comparison of data items
• Selection of items of interest from the data files
• Summarization of testing results into a useful format for decision making

GAS and DAS are evolving to handle larger and more diverse data sets, which allow auditors to use more types of
unstructured data evidence and to perform more creative analytical procedures and predictive analyses.

AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10 )

After the tests of controls and substantive audit tests have been completed, auditors evaluate all the evidence that has
been accumulated and draw conclusions based on this evidence. This phase is the audit completion/reporting phase.

The completion phase includes many tasks that are needed to wrap up the audit. For many types of audits, the most
important task is obtaining a letter of representations from company management. The letter of representations is
often considered the most significant single piece of audit evidence, because it is a signed acknowledgment of
management’s responsibility for the reported information. In this letter, management must declare that it has provided
complete and accurate information to its auditors during all phases of the audit.

Four types of reports that are issued:

1. Unqualified opinion, which states that the auditors believe the financial statements are fairly and consistently
presented in accordance with GAAP or IFRS
2. Qualified opinion, which identifies certain exceptions to an unqualified opinion
3. Adverse opinion, which notes that there are material misstatements presented
4. Disclaimer of opinion, which states that the auditors are unable to reach a conclusion.

OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11 )

DIFFERENT ITENVIRONMENTS
Most companies use microcomputers or personal computers (PCs) in their accounting processes. General controls
covering PCs are often less advanced than those covering the mainframe and client–server systems. Following are some
audit techniques used to test controls specifically in the use of PCs:
15 | P a g e
 • Make sure that PCs and removable hard drives are locked in place to ensure physical security. In addition,
programs and data files should be pass- word protected to prevent online misuse by unauthorized persons.
• Make sure that computer programmers do not have access to systems operations, so that there is no
opportunity to alter source code and the related operational data. Software programs loaded on PCs should not
permit the users to make program changes. Also ascertain that computer-generated reports are regularly
reviewed by management.
• Compare dates and data included on backup files with live operating pro- grams in order to determine the
frequency of backup procedures.
• Verify the use of antivirus software and the frequency of virus scans

In addition to, or as an alternative to using PCs, companies’ IT environments may involve networks, database
management systems, e-commerce systems, cloud computing, and/or other forms of IT outsourcing. All of the risks and
audit procedures that apply to a PC environment may also exist in networks, but the potential for loss is much greater.
Since network operations typically involve a large number of computers, many users, and a high volume of data
transfers, any lack of network controls could cause widespread damage. Auditors must apply tests over the entire
network. It is especially important to test the software that manages the network and controls access to the servers.

Security risks always exist in companies that use e-commerce, because their computer systems are linked online with
the systems of their business partners.

As a result, the reliability of a company’s IT system depends upon the reliability of its customers’ and/or suppliers’
systems. The audit procedures used to assess controls in e-commerce environments were addressed earlier in this
chapter in the discussion on external access controls. In addition, auditors often

• Inspect message logs to identify the points of remote access, verify proper sequencing of transactions, and
review for timely follow up on unsuccessful transmissions between business partners
• Verify that the company has evaluated the computer systems of its business partners prior to doing business
over the Internet
• Reprocess transactions to see whether they are controlled properly

Some companies may rely on external, independent computer service providers to handle all or part of their IT needs.
This is known as IT outsourcing. IT outsourcing creates a challenge for auditors, who must gain an adequate under-
standing of risks and controls that are located at an independent service center.

It is important for a company and its auditors to carefully consider whether all relevant risks have been identified and
controlled. Below are some sample questions for auditors to consider when evaluating a cloud computing environment:

Security Risks:
• What damage could result if an unauthorized user accessed the company’s data?
• How and when are data encrypted?
• How does the cloud service provider handle internal security?

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Availability Risks:
• What damage could result if the company’s data were unavailable during peak times or for an extended period?
• How does the cloud service provider segregate information between clients?
• What disaster recovery and business continuity plans are in place?

Processing Risks:
• How are response times and other aspects of operating performance monitored?
• How does the service provider monitor its capacity for data storage and usage?
• Is the service provider’s system flexible enough to accommodate the company’s anticipated growth?

Compliance Risks:
• What compliance standards does the cloud service provider meet?
• What third-party assurance documentation is in place?
• What additional documentation is available to help the company maintain compliance with applicable laws and
regulations?

CHANGES IN A CLIENT’S IT ENVIRONMENT

When a company changes the type of hardware or software used or otherwise modifies its IT environment, its auditors
must consider whether additional audit testing is needed. During its period of change, data may be taken from different
systems at different times. As a result, auditors should consider applying tests of controls at multiple times throughout
the period in order to determine the effectiveness of controls under each of the systems. Specific audit tests include
verification of the following items:

• An assessment of user needs

• Proper authorization for new projects and program changes
• An adequate feasibility study and cost–benefit analysis
• Proper design documentation, including revisions for changes made via updates, replacements, or maintenance
• Proper user instructions, including revisions for changes made via updated versions, replacements, or
maintenance
• Adequate testing before the system is put into use

SAMPLING VERSUS POPULATION TESTING

Auditors often rely on sampling, whereby they choose and test a limited number of items or transactions and then draw
conclusions about the information as a whole on the basis of the results. Since many audit tests do not cover all items in
the population, there is some risk that a sample, or subset, of the population may not represent the balance as a whole.
Auditors try to use sampling so that a fair representation of the population is evaluated.

As businesses evolve, they are more likely to possess Big Data sets, and auditors may transition from using sampling
strategies toward population testing, where continuous auditing techniques are used to evaluate 100% of the
population, often in real time.

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ETHICAL ISSUES RELATED TO AUDITING (STUDY OBJECTIVE 12)
All types of auditors must follow guidelines promoting ethical conduct. For financial statement auditors, the
PCAOB/AICPA has established a Code of Professional Conduct, commonly called its code of ethics. This code of ethics is
made up of two sections, the principles and the rules.

Six Principles of the code:

1. Responsibilities
2. The Public Interest
3. Integrity
4. Objectivity and Independence
5. Due Care
6. Scope and Nature of Services

The Sarbanes–Oxley Act:

• placed restrictions on auditors by prohibiting certain types of services historically performed by auditors for
their clients
• increased management’s responsibilities regarding the fair presentation of the financial statements
• requires public companies to have an audit committee as a subcommittee of the board of directors
• requires top management to verify in writing that the financial statements are fairly stated and that the
company has adequate internal controls over financial reporting

In fulfilling their ethical responsibilities, auditors must practice professional skepticism during the audit. Professional
skepticism means that the auditors should not automatically assume that their clients are honest, but must have a
questioning mind and a persistent approach to evaluating evidence for possible misstatements.

It is important for auditors to consider the conditions under which fraud could be committed, including the possible
pressures, opportunities, and rationalization for committing dishonest acts. In the context of a client’s IT systems, audi-
tors should also think about the possibility that computer programs could be altered to report information in a manner
that is favorable for the company.

Accountants are sometimes called upon to perform a specialized type of assurance service called forensic auditing.
Forensic auditing is designed specifically for finding and preventing fraud and is used for companies where fraud is
known or believed to exist. Some accountants who work on forensic audits become certified fraud examiners (CFEs) and
are considered experts in the detection of fraud. Some CFEs specialize in computer forensics, which involves the
detection of abuses within computer systems. IT auditors may play an instrumental role in gathering and analyzing data
needed to perform or assist in a forensic audit.

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CHAPTER SUMMARY

➢ Introduction to Auditing IT Processes. Most businesses rely upon computerized systems to assist in the accounting
function. Advancements in technology have brought huge increases in the amount of information that is readily
available for decision-makers. Accountants play an important role in the business world because they are called
upon to improve the quality of information. Accountants provide assurance services, which help to verify the
accuracy and completeness of financial information, thereby improving the quality and lending credibility to this
information. An audit is the most common type of assurance service.

➢ Types of Audits and Auditors. The main purpose of an audit is to assure users of financial information about the
accuracy and completeness of the information by evaluating evidence supporting the underlying procedures,
transactions, and/or account balances. This evidence is compared to established criteria. There are three primary
types of audits, including (1) compliance audits, (2) operational audits, and (3) financial statement audits. Although
each type of audit involves an investigation of supporting evidence, each type has a different objective.
○ Compliance audits determine whether the client has complied with regulations and policies established by
contractual agreements, governmental agencies, company management, or other high authority.
○ Operational audits assess operating policies and procedures for efficiency and effectiveness.
○ Financial statement audits determine whether the company has prepared and presented its financial statements
fairly, and in accordance with generally-accepted accounting principles (GAAP) or some other financial
accounting criteria.
Internal auditors, IT auditors, and governmental auditors typically conduct compliance audits and operational audits.
Certified public accountants (CPAs) may conduct any type of audit, but CPA firms tend to concentrate on financial
statement audits and other financial assurance services. It is important that CPAs be independent, or objective and
neutral, with respect to their audit clients and the financial information being audited. Because many companies
use sophisticated IT accounting systems to support their financial statements, it is increasingly important for
auditors to understand the impact of information technology on their clients’ accounting systems and internal
controls. The IT environment plays a key role in how auditors conduct their work related to the consideration of risk
in the audit, understanding the underlying systems, and the related design and performance of audit tests.

➢ Information Risk and IT-Enhanced Internal Control. Information risk is the chance that information used by
decision-makers may be inaccurate. Information risk may be caused by:
• The remoteness of information, or the extent to which the source of the information is removed from the
decision-maker.
• The volume and complexity of the underlying data.
• The motive, goals, or viewpoint of the preparer of the information.
The most common way to reduce information risk is to rely upon information that has been audited by an
independent party. This is why a chapter on information-based processing and the related audit function is included
in the study of accounting information systems.

IT-based processes generally provide high quality information to management, which aids in effective decision-
making. Information is high quality when it is provided in a timely manner and administered effectively. IT systems
are also advantageous because they often include computerized controls to enhance the company’s internal
controls, and they eliminate the risk of human errors such as mathematical or classification mistakes. On the other

19 | P a g e
 hand, IT systems present various risks, including loss of audit trail visibility, lost/destroyed data, system failures, and
unauthorized access.

➢ Authoritative Literature Used in Auditing. The work of an auditor must be conducted in accordance with several
sources of authoritative literature, including:
○ Generally accepted auditing standards (GAAS), which are broad guidelines for an auditor’s professional
responsibilities in the areas of general qualifications and conduct (general standards), performance of the audit
(standards of fieldwork), and written communication of results (standards of reporting). Exhibit 7-1 presents the
ten generally accepted auditing standards.
○ The Public Company Accounting Oversight Board (PCAOB) establishes auditing standards (AS) for public
companies. Prior to the PCAOB, accounting standards were established by the Auditing Standards Board (ASB) of
the American Institute of CPAs (AICPA) through the issuance of Statements on Auditing Standards (SASs). The
ASB is still serves as the standard-setting body for non-public companies.
○ The International Auditing and Assurance Standards Board (IAASB) issues international standards on auditing
(ISAs) and contributes to the uniform application of auditing practices on a worldwide basis.
○ The International Internal Auditing Standards Board (IASB) to issue standards that pertain to attributes of
internal audit activities, performance criteria, and implementation guidance.
○ The Information Systems Audit and Control Association (ISACA) issues information systems auditing standards
(ISASs) that address control and security issues and provide relevant guidelines for conducting and IT audit.
Although SASs, ISAs, and ISASs each provide detailed guidance that supports GAAS, they still do not furnish auditors
with detailed directions regarding the types of audit tests to use and the manner in which conclusions should be
drawn. Industry guidelines and other resources such as CPA firm’s own policies and procedures are needed for such
specific guidelines.

➢ Management Assertions and Audit Objectives. Management assertions are claims regarding the financial condition
of the business organization and its results of in terms of its operations, financial results, and compliance with
applicable laws and regulations. Management assertions relate to existence/occurrence, valuation and allocation,
accuracy, classification, cutoff, completeness, rights and obligations, and presentation and disclosure. These
assertions and related audit objectives are presented in Exhibit 7-2. Auditors recognize that management of the
company is primarily responsible for the preparation and presentation of the financial statements. Accordingly,
auditors analyze information supporting the financial statements in order to determine whether management’s
assertions are valid. Audit tests should be documented in an audit program and should be uniquely developed for
each audit client to address management’s assertions.

➢ Phases of an IT Audit. Exhibit 7-4 provides an overview of the four primary phases of the audit: planning, tests of
controls, substantive tests, and audit completion/reporting. Through each phase of the audit, evidence is
accumulated as a basis for supporting the conclusions reached by the auditors. Auditors use combinations of various
techniques to collect evidence, including physically examining and inspecting assets or supporting documentation,
obtaining written confirmation from an independent source, rechecking or recalculating information, observing
activities, making inquiries of client personnel, and analyzing financial relationships and trends.

o Audit Planning. Auditors must gain a thorough understanding of the company’s business and financial reporting
systems during the planning phase of the audit. In doing so, auditors review and assess the risks and controls
related to the business, establish materiality guidelines, and develop relevant tests addressing the objectives.
Risk assessment involves careful consideration of the likelihood that errors or fraud may occur. Risk may be

20 | P a g e
Another Random Scribd Document
with Unrelated Content
refinement of sexual feeling, but also the presence of an abiding
image in the mind's eye of the lover. For instance,—
Referring to the habits of the mandarin duck (a Chinese
species) Mr. Bennett says that Mr. Beale's aviary afforded a
singular corroboration of the fidelity of the birds in
question. Of a pair in that gentleman's possession, the
drake being one night purloined by some thieves, the
unfortunate duck displayed the strongest marks of despair
at her bereavement, retiring into a corner, and altogether
neglecting food and drink, as well as the care of her
person. In this condition she was courted by a drake who
had lost his mate, but who met with no encouragement
from the widow. On the stolen drake being subsequently
recovered and restored to the aviary, the most
extravagant demonstrations of joy were displayed by the
fond couple; but this was not all, for, as if informed by his
spouse of the gallant proposals made to her shortly before
his arrival, the drake attacked the luckless bird who would
have supplanted him, beat out his eyes, and inflicted so
many injuries as to cause his death.[147]
Similarly, to give an instance or two with regard to other birds,
Jesse states the following as his own observation:—
A pair of swans had been inseparable companions for
three years, during which time they had reared three
broods of cygnets; last autumn the male was killed, and
since that time the female has separated herself from all
society with her own species; and, though at the time I
am writing (the end of March) the breeding season for
swans has far advanced, she remains in the same state of
seclusion, resisting the addresses of a male swan, who
has been making advances towards forming an
acquaintance with her, either driving him away, or flying
from him whenever he comes near her. How long she will
continue in this state of widowhood I know not, but at
 present it is quite evident that she has not forgotten her
former partner.
This reminds me of a circumstance which lately
happened at Chalk Farm, near Hampton. A man, set to
watch a field of peas which had been much preyed upon
by pigeons, shot an old cock pigeon which had long been
an inhabitant of the farm. His mate, around whom he had
for many a year cooed, whom he had nourished from his
own crop, and had assisted in rearing numerous young
ones, immediately settled on the ground by his side, and
showed her grief in the most expressive manner. The
labourer took up the dead bird, and tied it to a short
stake, thinking that it would frighten away the other
depredators. In this situation, however, the widow did not
forsake her deceased husband, but continued, day after
day, walking slowly round the stick. The kind-hearted wife
of the bailiff of the farm at last heard of the circumstance,
and immediately went to afford what relief she could to
the poor bird. She told me that, on arriving at the spot,
she found the hen bird much exhausted, and that she had
made a circular beaten track round the dead pigeon,
making now and then a little spring towards him. On the
removal of the dead bird the hen returned to the dove-
cote.[148]
As evidence of the intensity of the maternal instinct even in the
case of barren birds, I may quote the following from the naturalist
Couch. I do so because, although the instance is a trivial one, and
also one of frequent occurrence, it is interesting as showing that a
deeply rooted instinct or emotion may assert itself powerfully even in
the absence of what may be termed its natural stimulus or object:—
I was once witness to a curious instance of the
yearning for progeny in a diminutive bantam hen.
 There was at this time a nest of the common hen in a
secluded part of the garden, and the parent had been
sitting on its eggs, till compelled by hunger she left them
for a short time. This absence was fatal; for the bantam
had in the meantime found its situation in a covered
recess in the hedge, and I saw her creep into it with all
the triumph of the discoverer of a treasure. The real
mother now returned, and great was her agony at finding
an intruder in her nest. The expression of her eye and the
attitude of her head were emphatic of surprise at the
impudence of the proceeding. But after many attempts to
recover possession she was compelled to resign her
rights, for the bantam was too resolute to be contended
with; and though its body was not big enough to cover
the whole of the eggs, and thus some of them were not
hatched, yet in due season the pride of this audacious
step-mother was gratified by strutting at the head of a
company of robust chickens, which she passed off upon
the feathered public as a brood of her own.[149]
As evidence of sympathy I shall quote in extenso an interesting
case which has been communicated to me by a young lady, who
desires her name withheld. There are several more or less
corroborative cases in the anecdote-books,[150] so that I have no
doubt as to the substantial accuracy of the account:—
My grandfather had a Swan River gander, which had
been reared near the house, and had consequently
attached himself to the members of the family; so much
so that, on seeing any of them at a distance, he would run
to meet them with all possible demonstrations of delight.
But 'Swanny' was quite an outcast from his own tribe;
and as often as he made humble overtures to the other
geese, so often was he driven away with great contempt,
and on such occasions he would frequently run to some of
his human friends, and laying his head on their laps, seem
 to seek for sympathy. At last, however, he found a friend
among his own species. An old grey goose, becoming
blind, was also discarded by her more fortunate
companions, and Swanny lost no opportunity of
recognising this comrade in distress. He at once took her
under his protection and led her about. When he
considered it well for her to have a swim, he would gently
take her neck in his bill, and thus lead her, sometimes a
considerable distance, to the water's edge. Having fairly
launched her, he kept close by her side, and guided her
from dangerous places by arching his neck over hers, and
so turning her in the right direction. After cruising about a
sufficient time, he would guide her to a convenient
landing-place, and taking her neck in his bill as before,
lead her to terra firma again. When she had goslings, he
would proudly convoy the whole party to the water-side;
and if any ill-fated gosling got into difficulties in a hole or
deep cart-rut, Swanny with ready skill would put his bill
under its body, and carefully raise it to the level ground.
My grandfather had also another gander who attached
himself to him, and would follow him for hours through
fields and lanes, pausing when he stood still, and
waddling gravely by his side as he proceeded. This gander
was not, like the other, discarded by his kind, but would
leave them any time to walk with his master, and was
exceedingly jealous of any one else who tried to share this
privilege, excepting only his mistress. On one occasion, a
gentleman venturing to place his hand on my
grandfather's arm, the gander flew at him, and beat him
severely with his wings, and it was with great difficulty
that he was induced to let go.
The solicitude which most gregarious birds display when one of
their number is wounded or captured, constitutes strong evidence of
sympathy. As Jesse observes,—
 There is one trait in the character of the rook which is,
I believe, peculiar to that bird, and which does him no
little credit; it is the distress which is exhibited when one
of his fellows has been killed or wounded by a gun while
they have been feeding in a field or flying over it. Instead
of being scared away by the report of the gun, leaving
their wounded or dead companion to his fate, they show
the greatest anxiety and sympathy for him, uttering cries
of distress, and plainly proving that they wish to render
him assistance by hovering over him, or sometimes
making a dart from the air close up to him, apparently to
try and find out the reason why he did not follow
them. . . . . I have seen one of my labourers pick up a
rook which he had shot at for the purpose of putting him
up as a scarecrow in a field of wheat, and while the poor
wounded bird was still fluttering in his hand, I have
observed one of his companions make a wheel round in
the air, and suddenly dart past him so as almost to touch
him, perhaps with the last hope that he might still afford
assistance to his unfortunate mate or companion. Even
when the dead bird has been hung, in terrorem, to a
stake in the field, he has been visited by some of his
former friends, but as soon as they found that the case
was hopeless, they have generally abandoned that field
altogether.
When one considers the instinctive care with which
rooks avoid any one carrying a gun, and which is so
evident that I have often heard country people remark
that a rook can smell gunpowder, one can more justly
estimate the force of their love or friendship in thus
continuing to hover round a person who has just
destroyed one of their companions with an instrument the
dangerous nature of which they seem fully capable of
appreciating.[151]
 The justice of these remarks may be better appreciated in the
light of the following very remarkable observation, as an introduction
to which I have quoted them.
Edward, the naturalist, having shot a tern, which fell winged into
the sea, its companions hovered around the floating bird,
manifesting much apparent solicitude, as terns and gulls always do
under such circumstances. How far this apparent solicitude is real I
have often speculated, as in the analogous case of the crows—
wondering whether the emotions concerned were really those of
sympathy or mere curiosity. The following observation, however,
seems to set this question at rest. Having begun to make
preparations for securing the wounded bird, Edward says: 'I
expected in a few moments to have it in my possession, being not
very far from the water's edge, and drifting shorewards with the
wind.' He continues:—
While matters were in this position I beheld, to my
utter astonishment and surprise, two of the unwounded
terns take hold of their disabled comrade, one at each
wing, lift him out of the water, and bear him out
seawards. They were followed by two other birds. After
being carried about six or seven yards, he was let gently
down again, when he was taken up in a similar manner by
the two who had been hitherto inactive. In this way they
continued to carry him alternately, until they had
conveyed him to a rock at a considerable distance, upon
which they landed him in safety. Having recovered my
self-possession, I made toward the rock, wishing to obtain
the prize which had been so unceremoniously snatched
from my grasp. I was observed, however, by the terns;
and instead of four, I had in a short time a whole swarm
about me. On my near approach to the rock I once more
beheld two of them take hold of the wounded bird as they
had done already, and bear him out to sea in triumph, far
beyond my reach. This, had I been so inclined, I could no
 doubt have prevented. Under the circumstances, however,
my feelings would not permit me; and I willingly allowed
them to perform without molestation an act of mercy, and
to exhibit an instance of affection which man himself need
not be ashamed to imitate.[152]
According to Clavigero,[153] the inhabitants of Mexico utilise the
sympathy of the wild pelican for the procuring of fish. First a pelican
is caught and its wing broken. The bird is then tied to a tree, and
being both in pain and captivity, it utters cries of distress. Other
pelicans are attracted by the cries, and finding their friend in such a
sorry case, their bowels of compassion become moved in a very
literal sense; for they disgorge from their stomachs and pouches the
fish which they have caught, and deposit them within reach of the
captive. As soon as this is done the men, who have been lying in
wait concealed, run to the spot, drive off the friendly pelicans, and
secure their fish, leaving only a small quantity for the use of the
captive.
The parrot which belonged to the Buffon family showed much
sympathy with a female servant to whom it was attached when the
girl had a sore finger, which it displayed by its never leaving her sick
room, and groaning as if itself in pain. As soon as the girl got better
the bird again became cheerful.
I shall conclude this brief demonstration of the keen sympathy
which may exist in birds, by quoting the following very conclusive
case in the words of its distinguished observer, Dr. Franklin:[154]—
I have known two parrots, said he, which had lived
together four years, when the female became weak, and
her legs swelled. These were symptoms of gout, a disease
to which all birds of this family are very subject in
England. It became impossible for her to descend from
the perch, or to take her food as formerly, but the male
was most assiduous in carrying it to her in his beak. He
continued feeding her in this manner during four months,
 but the infirmities of his companion increased from day to
day, so that at last she was unable to support herself on
the perch. She remained cowering down in the bottom of
the cage, making, from time to time, ineffectual efforts to
regain the perch. The male was always near her, and with
all his strength aided the feeble attempts of his dear
better half. Seizing the poor invalid by the beak, or the
upper part of the wing, he tried to raise her, and renewed
his efforts several times.
His constancy, his gestures, and his continued
solicitude, all showed in this affectionate bird the most
ardent desire to relieve the sufferings and assist the
weakness of his companion.
But the scene became still more interesting when the
female was dying. Her unhappy spouse moved around her
incessantly, his attention and tender cares redoubled. He
even tried to open her beak to give some nourishment. He
ran to her, then returned with a troubled and agitated
look. At intervals he uttered the most plaintive cries; then,
with his eyes fixed on her, kept a mournful silence. At
length his companion breathed her last; from that
moment he pined away, and died in the course of a few
weeks.[154]
The jealousy of birds is proverbial; and that they also manifest
the kindred passion of emulation, no one can doubt who has heard
them singing against one another. Mr. Bold relates that a mule
canary would always sing at his own image in a mirror, becoming
more and more excited, till he ended by flying in rage against his
supposed rival.
The late Lady Napier wrote me, among other 'anecdotes of a grey
parrot left on a long visit to the family of General Sir William Napier,
at the time residing in Germany,' the following graphic description of
the exultation displayed by the bird when it baffled the imitative
powers of its master. The bird was the same as that already
mentioned under the head of 'Memory':—
Sometimes when only two or three were in the room,
at quiet occupations instead of talking, she would utter at
short intervals a series of strong squalls or cries in an
interjectional style, each more strange and grotesque than
the previous one. My father on these occasions sometimes
amused himself by imitating these cries as she uttered
them, which seemed to excite her ingenuity in the
production of them to the uttermost. As a last resource
she always had recourse to a very peculiar one, which
completely baffled him; upon which, with a loud ha! ha!
ha! she made a somersault round her perch, swinging
with her head downwards, sprung from one part of the
cage to another, and tossed a bit of wood she used as a
toy over her head in the most exulting triumph, repeating
at intervals the inimitable cry, followed by peals of ha! ha!
ha! to the great amusement of all present.
Allied to emulation is resentment, of which the following,
communicated to me by a correspondent, may be taken as an
example. If space permitted I could give confirmatory cases:—
One day the cat and the parrot had a quarrel. I think
the cat had upset Polly's food, or something of that kind;
however, they seemed all right again. An hour or so after,
Polly was standing on the edge of the table; she called out
in a tone of extreme affection, 'Puss, puss, come then—
come then, pussy.' Pussy went and looked up innocently
enough. Polly with her beak seized a basin of milk
standing by, and tipped the basin and all its contents over
the cat; then chuckled diabolically, of course broke the
basin, and half drowned the cat.
Several strange but mutually corroborative stories seem to show
cherished vindictiveness on the part of storks. Thus, in Captain
Brown's book there occurs an account of a tame stork which lived in
the college yard at Tübingen,—
And in a neighbouring house was a nest, in which other
storks, that annually resorted to the place, used to hatch
their eggs. At this nest, one day in autumn, a young
collegian fired a shot, by which the stork that was sitting
on it was probably wounded, for it did not fly out of the
nest for some weeks afterwards. It was able, however, to
take its departure at the usual time with the rest of the
storks. But in the ensuing spring a strange stork was
observed on the roof of the college, which, by clapping his
wings and other gestures, seemed to invite the tame stork
to come to him; but, as the tame one's wings were
clipped, he was unable to accept the invitation. After some
days the strange stork appeared again, and came down
into the yard, when the tame one went out to meet him,
clapping his wings as if to bid him welcome, but was
suddenly attacked by the visitor with great fury. Some of
the neighbours protected the tame bird, and drove off the
assailant, but he returned several times afterwards, and
incommoded the other through the whole summer. The
next spring, instead of one stork only, four storks came
together into the yard, and fell upon the tame one; when
all the poultry present—cocks, hens, geese, and ducks—
flocked at once to his assistance, and rescued him from
his enemies. In consequence of this serious attack, the
people of the house took precaution for the tame stork's
security, and he was no more molested that year. But in
the beginning of the third spring came upwards of twenty
storks, which rushed at once into the yard and killed the
tame stork before either man or any other animal could
afford him protection.
A similar occurrence took place on the premises of a
farmer near Hamburg, who kept a tame stork, and, having
 caught another, thought to make it a companion for the
one in his possession. But the two were no sooner
brought together than the tame one fell upon the other,
and beat him so severely that he made his escape from
the place. About four months afterwards, however, the
defeated stork returned with three others, who all made a
combined attack upon the tame one and killed him.[155]
The curiosity of birds is highly developed, so much so, indeed,
that in this and other countries it is played upon by sportsmen and
trappers. Unfamiliar objects being placed within sight, say, of ducks,
the birds approach to examine them, and fall into the snares which
have been prepared. Similarly, in oceanic islands unfrequented by
man, the birds fearlessly approach to examine the first human
beings that they have seen.
That birds exhibit pride might be considered doubtful if we had to
rely only on the evidence supplied by the display of the peacock, and
the strutting of the turkey-gobbler; for these actions, although so
expressive of this emotion, may not really be due to it. But I think
that the evident pleasure which is taken in achievement by talking
birds can only be ascribed to the emotion in question. These birds
regularly practise their art, and when a new phrase is perfected they
show an unmistakable delight in displaying the result.
Play is exhibited by many species in various ways, and it seems to
be this class of feelings in their most organised form which have led
to the extraordinary instincts of the bower-birds of New South
Wales. The 'playhouses' of the animals have been described by Mr.
Gould in his 'History of the Birds of New South Wales.' Of course the
play-instincts are here united with those of courtship, which are of
such general occurrence among birds; but I think no one can read
Mr. Gould's description of the bowers and the uses to which they are
put without feeling that the love of sportive play must have been
joined with the sexual instincts in producing the result. But, be this
as it may, there can be no question that these bowers are highly
interesting structures, as furnishing the most unexceptionable
evidence of true æsthetic, if not artistic feeling, on the part of the
bird which constructs them; and, according to Mr. Herbert Spencer,
the artistic feelings are physiologically allied with those of play. It is a
matter of importance to obtain definite proof of an æsthetic sense in
animals, because this constitutes the basis of Mr. Darwin's theory of
sexual selection; but as he has treated the evidence on this subject
in so exhaustive a manner, I shall not enter upon so wide a field
further than to point out that the case of the bower-bird, even if it
stood alone, would be amply sufficient to carry the general
conclusion that some animals exhibit emotions of the beautiful. The
following is Mr. Gould's description, in extenso, of the habits of the
bird in question:—
The extraordinary bower-like structure, alluded to in my
remarks on the genus, first came under my notice in the
Sydney Museum, to which an example had been
presented by Charles Cox, Esq. . . . . On visiting the cedar
bushes of the Liverpool range, I discovered several of
these bowers or playing-houses on the ground, under the
shelter of the branches of the overhanging trees, in the
most retired part of the forest; they differed considerably
in size, some being a third larger than others. The base
consists of an extensive and rather convex platform of
sticks firmly interwoven, on the centre of which the bower
itself is built. This, like the platform on which it is placed,
and with which it is interwoven, is formed of sticks and
twigs, but of a more slender and flexible description, the
tips of the twigs being so arranged as to curve inwards
and nearly meet at the top; in the interior the materials
are so placed that the forks of the twigs are always
presented outwards, by which arrangement not the
slightest obstruction is offered to the passage of the birds.
The interest of this curious bower is much enhanced by
the manner in which it is decorated with the most gaily
coloured articles that can be collected, such as the blue
tail-feathers of the Rose-hill and Pennantian parakeets,
 bleached bones and shells of snails, &c.; some of the
feathers are inserted among the twigs, while others with
the bones and shells are strewed near the entrances. The
propensity of these birds to fly off with any attractive
object is so well known to the natives that they always
search the runs for any small missing article that may
have been accidentally dropped in the bush. I myself
found at the entrance of one of them a small neatly
worked stone tomahawk of an inch and a half in length,
together with some slips of blue cotton rag, which the
birds had doubtless picked up at a deserted encampment
of the natives.
It has now been clearly ascertained that these curious bowers are
merely sporting-places in which the sexes meet, when the males
display their finery, and exhibit many remarkable actions; and so
inherent is this habit, that the living examples, which have been
from time to time sent to this country, continue it even in captivity.
[156] Those belonging to the Zoological Society have constructed
their bowers, decorated and kept them in repair, for several years. In
a letter from the late Mr. F. Strange, it is said:—
My aviary is now tenanted by a pair of satin-birds,
which for the last two months have been constantly
engaged in constructing bowers. Both sexes assist in their
erection, but the male is the principal workman. At times
the male will chase the female all over the aviary, then go
to the bower, pick up a gay feather or a large leaf, utter a
curious kind of note, set all his feathers erect, run round
the bower, and become so excited that his eyes appear
ready to start from his head, and he continues opening
first one wing and then another, uttering a low whistling
note, and, like the domestic cock, seems to be picking up
something from the ground, until at last the female goes
gently towards him, when after two turns round her, he
suddenly makes a dash, and the scene ends.[157]
 I have said that if this case stood alone it would constitute ample
evidence that some animals possess emotions of the beautiful. But
the case does not stand alone. Certain humming-birds, according to
Mr. Gould, decorate the outsides of their nests 'with the utmost
taste; they instinctively fasten thereon beautiful pieces of flat lichen,
the larger pieces in the middle, and the smaller on the part attached
to the branch. Now and then a pretty feather is intertwined or
fastened to the outer sides, the stem being always so placed that
the feather stands out beyond the surface.' Several other instances
might be rendered of the display of artistic feeling in the architecture
of birds; and, as Mr. Darwin so elaborately shows, there can scarcely
be question that these animals take emotional pleasure in surveying
beautiful plumage in the opposite sex, looking to the careful manner
in which the males of many species display their fine colours to the
females. Doubtless the evidence of æsthetic feeling is much stronger
in the case of birds than it is in that of any other class; but if this
feeling is accepted as a sufficient cause, through sexual selection, of
natural decoration in the members of this class, we are justified in
attributing to sexual selection, and so to æsthetic feeling, natural
decoration in other classes, at least as low down in the scale as the
Articulata. But, as I have said, Mr. Darwin has dealt with this whole
subject in so exhaustive a manner that it is needless for me to enter
upon it further than to say in general terms, that whatever we may
think of his theory of sexual selection, his researches have
unquestionably proved the existence of an æsthetic sense in
animals.
The same fact appears to be shown in another way by the
fondness of song-birds for the music of their mates. There can be no
doubt that male birds charm their females with their strains, and
that this, in fact, is the reason why song in birds has become
developed. Of course it may be said that the vocal utterances of
birds are not always, or even generally, musical; but this does not
affect the fact that birds find some æsthetic pleasure in the sounds
which they emit; it only shows that the standard of æsthetic taste
differs in different species of birds as it does in different races of
men. Moreover, the pleasure which birds manifest in musical sounds
is not always restricted to the sounds which they themselves
produce. Parrots seem certainly to take delight in hearing a piano
play or a girl sing; and the following instance, published by the
musician John Lockman, reveals in a remarkable manner the power
of distinguishing a particular air, and of preferring it above others.
He was staying at the house of a Mr. Lee in Cheshire, whose
daughter used to play; and whenever she played the air of 'Speri si'
from Handel's opera of 'Admetus,' a pigeon would descend from an
adjacent dovecot to the window of the room where she sat, 'and
listen to the air apparently with the most pleasing emotions,' always
returning to the dovecot immediately the air was finished. But it was
only this one air that would induce the bird to behave in this way.
[158]

Special Habits.
Under this heading we shall have a number of facts to consider,
which are more or less of a disconnected character.
Taking first those special habits connected with the procuring of
food, we may notice the instinct manifested by blackbirds and
thrushes of conveying snails to considerable distances in order to
hammer and break their shells against what may happen to be the
nearest stone,[159] and the still more clever though somewhat
analogous instinct exhibited by certain gulls and crows of flying with
shell-fish to a considerable height and letting them fall upon stones
for the purpose of smashing their shells.[160] Both these instincts
manifest a high degree of intelligence, either on the part of the birds
themselves, or on that of their ancestors; for neither of these
instincts can be regarded as due to originally accidental adjustments
favoured and improved by natural selection; they must at least
originally have been intelligent actions purposely designed to secure
the ends attained.
 An interesting instinct is that of piracy, which in the animal
kingdom reaches its highest or most systematic development among
the birds. It is easy to see how it may be of more advantage to a
species of strong bird that its members should become parasitic on
the labours of other species than that they should forage for
themselves, and so there is no difficulty in understanding the
development of the plundering instinct by natural selection. We find
all stages of this development among the sea-birds. Thus the gulls,
although usually self-foragers, will, as I have often observed,
congregate in enormous numbers where the guillemots have found a
shoal of fish. Resting on or flying over the surface of the water, the
gulls wait till a guillemot comes to the surface with a fish, and then
wrest the latter from the beak of the former. In the robber-tern this
instinct has proceeded further, so that the animal gains its
subsistence entirely by plunder of other terns. I have often observed
this process, and it is interesting that the common tern well knows
the appearance of the robber; for no sooner does a robber-tern
come up than the greatest consternation is excited among a flock of
common terns, these flying about and screaming in a frantic manner.
The white-headed eagle has also developed the plundering instinct
in great perfection, as is shown by the following graphic account of
Audubon:—
 During spring and summer, the white-headed eagle, to
procure sustenance, follows a different course, and one
much less suited to a bird apparently so well able to
supply itself without interfering with other plunderers. No
sooner does the first hawk make its appearance along the
Atlantic shore, or around the numerous and large rivers,
than the eagle follows it, and, like a selfish oppressor, robs
it of the hard-earned fruits of its labour. Perched on some
tall summit, in view of the ocean or of some watercourse,
he watches every motion of the osprey while on the wing.
When the latter rises from the water, with a fish in its
grasp, forth rushes the eagle in pursuit. He mounts above
the fish-hawk, and threatens it by actions well
understood; when the latter, fearing perhaps that its life is
in danger, drops its prey. In an instant the eagle,
accurately estimating the rapid descent of the fish, closes
its wings, follows it with the swiftness of thought, and the
next moment grasps it. The prize is carried off in silence
to the woods, and assists in feeding the ever-hungry
brood of the eagle.
The frigate pelican is likewise a professional thief, and attacks the
boobies not only to make them drop the fish which they have newly
caught, but also to disgorge those which are actually in their
stomachs. The latter process is effected by strong punishment,
which they continue until the unfortunate booby yields up its dinner.
The punishment consists in stabbing the victim with its powerful
beak. Catesby and Dampier have both observed and described these
habits, and it seems from their account that the plunderer may
either commit highway robbery in the air, or lie in wait for the
boobies as they return to rest.
In antithesis to this habit of plundering other birds I may quote
the following from 'Nature' (July 20, 1871), to show that the instinct
of provident labour, so common among insects and rodents, is not
altogether unrepresented in birds:—
 The ant-eating woodpecker (Melanerpes formicivorus),
a common Californian species, has the curious and
peculiar habit of laying up provision against the inclement
season. Small round holes are dug in the bark of the pine
and oak, into each of which is inserted an acorn, and so
tightly is it fitted or driven in, that it is with difficulty
extricated. The bark of the pine trees, when thus filled,
presents at a short distance the appearance of being
studded with nails.
The following may also be quoted:—
It is the nature of this bird (guillemot), as well as of
most of those birds which habitually dive to take their
prey, to perform all their evolutions under water with the
aid of their wings; but instead of dashing at once into the
midst of the terrified group of small prey, by which only a
few would be captured, it passes round and round them,
and so drives them into a heap; and thus has an
opportunity of snatching here one and there another as it
finds it convenient to swallow them; and if any one
pushes out to escape, it falls the first prey of the devourer.
The manner in which this bird removes the egg of a gull
or hen to some secure place to be devoured, when
compared with that in which a like conveyance is made by
the parent for the safety of its future progeny, affords a
striking manifestation of the difference between appetite
and affection. When influenced by affection, the brittle
treasure is removed without flaw or fracture, and is
replaced with tender care; but the plunderer at once
plunges his bill into its substance, and carries it off on its
point.[161]
Speaking of the feeding habits of the lapwing, Jesse says:—
When the lapwing wants to procure food, it seeks for a
worm's cast, and stamps the ground by the side of it with
 its feet. After doing this for a short time, the bird waits for
the issue of the worm from its hole, which, alarmed at the
shaking of the ground, endeavours to make its escape,
when it is immediately seized, and becomes the prey of
the ingenious bird. The lapwing also frequents the haunts
of moles, which, when in pursuit of worms on which they
feed, frighten them, and the worm, in attempting to
escape, comes to the surface of the ground, when it is
seized by the lapwing.[162]
Again,—
A lady of Dr. E. Darwin's acquaintance saw a little bird
repeatedly hop on a poppy stem, and shake the head with
his bill, till many seeds were scattered, when it settled on
the ground and picked up the seeds.[163]
It is a matter of common remark that in countries where vultures
abound, these birds rapidly 'gather together where the carcass is,'
although before the death of their prey no bird was to be seen in the
sky. The question has always been asked whether the vultures are
guided to the carcass by their sense of smell or by that of sight; but
this question is really no longer an open one. When Mr. Darwin was
at Valparaiso he tried the following experiment. Having tied a
number of condors in a long row, and having folded up a piece of
meat in paper, he walked backwards and forwards in front of the
row, carrying the meat at a distance of three yards from them, 'but
no notice whatever was taken.' He then threw the meat upon the
ground, within one yard of an old male bird; 'he looked at it for a
moment with attention, but then regarded it no more.' With a stick
he next pushed the meat right under the beak of the bird. Then for
the first time the bird smelled it, and tore open the paper 'with fury,
and at the same moment every bird in the long row began
struggling and flapping its wings.'[164] Thus there can be no doubt
that vultures do not depend on their sense of smell for finding
carrion at a distance. Nor is it mysterious why they should find it by
their sense of sight. If over an area of many square miles there are a
number of vultures flying as they do at a very high elevation, and if
one of the number perceives a carcass and begins to descend, the
next adjacent vultures would see the descent of the first one, and
follow him as a guide, while the next in the series would follow these
in the same way, and so on.
Coming now to special instincts relating to incubation and the
care of offspring, a correspondent writes:—
Last spring I had a pair of canaries, in an ordinary
breeding cage (with two small boxes for nests in a
compartment at one end). In due course the first egg was
laid, which I inspected through the little door made for
that purpose. The next day I looked again; still only one
egg, and so for four or five days. It being evident, from
the appearance of the hen, that there were more eggs
coming, and as she seemed in good health, I supposed
she might have broken some; and I took out the box, and
examined it carefully for the shells (but without pulling the
nest to pieces), and found nothing, until towards the
beginning of another week I went to take the one egg
away, as the hen seemed preparing to sit upon it. There
were two eggs! The next morning, to my surprise, she
was sitting upon six eggs! She must therefore have buried
four of them in the four corners of the box, and so deep
that I had been unable to find them. At first I thought that
she had done so merely from dislike at their being looked
at, but on reflection it has occurred to me that she did it
that all might be hatched at the same time (as they
subsequently were); for she was perfectly tame, and
would almost suffer herself to be handled when on her
nest. Wild birds never seem to conceal their eggs before
sitting; but then (having more amusements than cage
birds) they do not revisit their eggs after laying, until they
have laid their number, whereas a caged bird, having
 nothing to divert her attention from her nest, often sits on
it the greater part of the day.
I am not aware that this curious display of forethought on the
part of a caged bird has been hitherto recorded, and seeing, as my
correspondent points out, that it has reference to the changed
conditions of life brought about by domestication, it may be said to
constitute the first step in the development of a new instinct, which,
if the conditions were of sufficiently long continuance, might lead to
an important and permanent change of the ancestral instinct.
I have several interesting facts, also communicated to me by
correspondents, similarly relating to individual variations of the
ancestral instinct of incubation in order to meet the requirements of
a novel environment. Thus Mr. J. F. Fisher tells me that while he was
a commander in the East India trade he always took a quantity of
fowls to sea for food. The laying-boxes being in a confined space,
the hens used to quarrel over their occupancy; and one of the hens
adopted the habit of removing the 'nest-eggs' which Mr. Fisher
placed in one of the boxes to another box of the same kind not very
far away. He watched the process through a chink of a door, and
'saw her curl her neck round the egg, thus forming a cup by which
she lifted the egg,' and conveyed it to the other box. He adds:—
I can give no information as to the more recondite
question why the egg was removed, or the fastidious
preference of the one box over the other, or the inventive
faculty that suggested the neck as a makeshift hand; but
from the despatch with which she effected the removal of
the egg in the case I saw, I have no doubt that this hen
was the one which had performed the feat so often
before.
The explanation of the preference shown for the one box over the
other may, I think, be gathered from another part of my
correspondent's letter, for he there mentions incidentally that the
box in which he placed the nest-egg, and from which the hen
removed it, was standing near a door which was usually open, and
thus situated in a more exposed position than the other box. But be
this as it may, considering that among domestic fowls the habit of
conveying eggs is not usual, such isolated cases are interesting as
showing how instincts may originate. Jesse gives an exactly similar
case ('Gleanings,' vol. i., p. 149) of the Cape goose, which removed
eggs from a nest attacked by rats, and another case of a wild duck
doing the same.
In the same connection, and with the same remarks, I may quote
the following case in which a fowl adopted the habit of conveying,
not her eggs, but her young chickens. I quote it from Houzeau
('Journ.,' i., p. 332), who gives the observation on the authority of
his brother as eye-witness. The fowl had found good feeding-ground
on the further side of a stream four metres wide. She adopted the
habit of flying across with her chickens upon her back, taking one
chicken on each journey. She thus transferred her whole brood every
morning, and brought them back in a similar way to their nest every
evening. The habit of carrying young in this way is not natural to
Grallinaceæ, and therefore this particular instance of its display can
only be set down as an intelligent adjustment by a particular bird.
Similarly, a correspondent (Mr. J. Street) informs me of a case in
which a pair of blackbirds, after having been disturbed by his
gardener looking into their nest at their young, removed the latter to
a distance of twenty yards, and deposited them in a more concealed
place. Partridges are well known to do this, and similarly, according
to Audubon, the goatsucker, when its nest is disturbed, removes its
eggs to another place, the male and female both transporting eggs
in their beaks.[165]
Still more curiously, a case is recorded in 'Comptes Rendu' (1836)
of a pair of nightingales whose nest was threatened by a flood, and
who transported it to a safe place, the male and the female bearing
the nest between them.
 Now, it is easy to see that if any particular bird is intelligent
enough, as in the cases quoted, to perform this adjustive action of
conveying young—whether to feeding-grounds, as in the case of the
hen, or from sources of danger, as in the case of partridges,
blackbirds, and goatsuckers—inheritance and natural selection might
develop the originally intelligent adjustment into an instinct common
to the species. And it so happens that this has actually occurred in at
least two species of birds—viz., the woodcock and wild duck, both of
which have been repeatedly observed to fly with their young upon
their backs to and from their feeding-ground.
Couch gives some facts of interest relating to the mode of escape
practised by the water-rail, swan, and some other aquatic birds. This
consists in sinking under water, with only the bill remaining above
the surface for respiration. When the swan has young, she may sink
the head quite under water in order to allow the young to mount on
it, and so be carried through even rapid currents.
The same author remarks that—
Many birds will carefully remove the meetings of the
young from the neighbourhood of their nests, in order not
to attract the attention of enemies; for while we find that
birds which make no secret of their nesting-places are
careless in such matters, the woodpecker and the marsh
tit in particular are at pains to remove even the chips
which are made in excavating the cavities where the nests
are placed, and which might lead an observer to the
sacred spot.
Similarly, Jesse observes:—
The excrement of the young of many birds who build
their nests without any pretensions to concealment, such
as the swallow, crow, &c., may at all times be observed
about or under the nest; while that of some of those birds
whose nests are more industriously concealed is conveyed
 away in the mouths of the parent birds, who generally
drop it at a distance of twenty or thirty yards from the
nest. Were it not for this precaution, the excrement itself,
from its accumulation, and commonly from its very colour,
would point out the place where the young were
concealed. When the young birds are ready to fly, or
nearly so, the old birds do not consider it any longer
necessary to remove the excrement.
Sir H. Davy gives an account of a pair of eagles which he saw on
Ben Nevis teaching their young ones to fly; and every one must have
observed the same thing among commoner species of birds. The
experiments of Spalding, however, have shown that flying is an
instinctive faculty; so that when he reared swallows from the nest
and liberated them only after they were fully fledged, they flew well
immediately on being liberated. Therefore, the 'teaching to fly' by
parent birds must be regarded as mere encouragement to develop
instinctive powers, which in virtue of this encouragement are
probably developed sooner than would otherwise be the case.
A few observations may here be offered on some habits which do
not fall under any particular heading.
The habit which many small birds display of mobbing carnivorous
ones is probably due to a desire to drive off the enemy, and perhaps
also to warn friends by the hubbub. It may therefore perhaps be
regarded as a display of concerted action, of which, however, we
shall have better evidence further on. I have seen a flock of common
terns mob a pirate tern, which shows that this combined action may
be directed as much against robbery as against murder. Couch says
he has seen blackbirds mobbing a cat which was concealed in a
bush, and here the motive would seem to be that of warning friends
rather than that of driving away the enemy.
I have observed among the sea-gulls at the Zoological Gardens a
curious habit, or mode of challenge. This consists in ostentatiously
picking up a small twig or piece of wood, and throwing it down
before the bird challenged, in the way that a glove used to be
thrown down by the old knights. I observed this action performed
repeatedly by several individuals of the glaucous and black-back
species in the early spring-time of the year, and so it probably has
some remote connection with the instinct of nest-building.

Nidification.
In connection with the habits and instincts peculiar to certain
species of birds, I may give a short account of the more remarkable
kinds of nidification that are met with in this class of animals. As the
account must necessarily be brief, I shall only mention the more
interesting of the usual types.
Petrels and puffins make their nests in burrows which they
excavate in the earth. The great sulphur mountain in Guadaloupe is
described by Wasser as 'all bored like a rabbit warren with the holes
that these imps (i.e. petrels) excavate.' In the case of the puffin it is
the male that does the work of burrowing. He throws himself upon
his back in the tunnel which he has made, and digs it longer and
longer with his broad bill, while casting out the mould with his
webbed feet. The burrow when finished has several twists and turns
in it, and is about ten feet deep. If a rabbit burrow is available, the
puffin saves himself the trouble of digging by taking possession of
the one already made. The kingfisher and land-martin also make
their nests in burrows.
Certain auks lay their single egg on the bare rock while the stone
curlew and goatsucker deposit theirs on the bare soil, returning,
however, year after year to the same spot. Ostriches scrape holes in
the sand to serve as extemporised nests for their eggs
promiscuously dropped, which are then buried by a light coating of
sand, and incubated during the day by the sunbeams, and at night
by the male bird. Sometimes a number of female ostriches deposit
their eggs in a common nest, and then take the duty of incubation
by turns. Similarly, gulls, sandpipers, plovers, &c., place their eggs in
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