PRC BOARD OF ACCOUNTANCY NO. 95, S. 2002

: It is about the adoption of the Philippine Auditing Statement (PAPS) 1002 entitled 'CIS Environment - On-Line Computer Systems'.
: It was adopted on October 28, 2002.
: Eugene T. Mateo was the chairman who signed the resolution.
: The main focus is on auditing within a Computer Information Systems (CIS) environment, specifically on-line computer systems.
: The Professional Regulation Commission (PRC) approved the resolution, with Commissioners Alfonso G. Abad and Avelina De La Rea-Tan signing it.
: It provides standards and guidelines for auditing in environments using on-line computer systems, ensuring proper auditing practices in such technological settings.
: It is available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.
: Solita V. Delantar, John S. Bala, Froilan G. Ampil, and Estelita C. Aguirre signed the resolution as members.
: Carlos G. Almelor, Secretary of the Professional Regulatory Board, attested the resolution.
: PAPS sets the auditing standards and procedures to be applied when auditing financial information processed through online computer systems, ensuring accuracy and reliability in a CIS environment.