• Babita Kanojia
• Arvind Luhar

In recent years, information technology over the world has been moving into operational areas. The practice of computer is mainly adopted at a large level in business and industries through the accounting department. It was accepted that the accounting department knows the most about important numerical database machines. By means of computerisation, all the activities of business accounting information are available as a derivative. Accounting Information System is no more a primary information system of the organisation. Auditing in a computerised atmosphere or a manual environment has the identical set of objectives. The computerised environment changes the tools and skills used for audit. Computer based tools and skills are required to enable the auditors to access, analyse and evaluate the data stored on the computers, since it is not possible to review or evaluate and handle the data manually or mechanically. Hence the present study assumes importance of a comparative study of audit under Computerised Information System in Public Banks and Private Banks of Mumbai City. This study basically highlights available CIS approaches and is financial aspects affects the application of it.

CIS, CIS Approach, CAATs

"A Comparative Study Of Audit Under Computerized Information System In Public Banks and Private Banks", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 3, page no.115-121, March-2019, Available :http://www.jetir.org/papers/JETIRAJ06018.pdf

"A Comparative Study Of Audit Under Computerized Information System In Public Banks and Private Banks", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 3, page no. pp115-121, March-2019, Available at : http://www.jetir.org/papers/JETIRAJ06018.pdf