Accounting Information Systems Controls Processes 3rd Edition Turner Solutions Manual

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Chapter 7- Auditing Information
Technology-Based Processes
Instructor’s Manual

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CHATPER 7: AUDITING INFORMATION TECHNOLOGY-BASED PROCESS
LEARNING OBJECTIVES:..........................................................................................................................................3
REAL WORLD: AURAFIN BRAND .............................................................................................................................3
INTRODUCTION TO AUDITING IT PROCESSES (STUDY OBJECTIVE 1) ........................................................4
TYPES OF AUDITS AND AUDITORS (STUDY OBJECTIVE 2) .......................................................................4
INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL(STUDY OBJECTIVE 3) ..........................6
AUTHORITATIVE LITERATURE USED IN AUDITING (STUDY OBJECTIVE 4) ...............................................6
MANAGEMENT ASSERTIONS AND AUDIT OBJECTIVES(STUDY OBJECTIVE 5)..............................................8
PHASES OF AN IT AUDIT (STUDY OBJECTIVE 6)...................................................................................................9
USE OF COMPUTERS IN AUDITS (STUDY OBJECTIVE 7) .........................................................................11
TESTS OF CONTROLS (STUDY OBJECTIVE 8) ..............................................................................................11
GENERAL CONTROLS ........................................................................................................................................11
APPLICATION CONTROLS..................................................................................................................................13
TESTS OF TRANSACTIONS AND TESTS OF BALANCES (STUDY OBJECTIVE 9) ...................................14
AUDIT COMPLETION/REPORTING (STUDY OBJECTIVE 10)..........................................................................15
OTHER AUDIT CONSIDERATIONS (STUDY OBJECTIVE 11 ) ......................................................................15
DIFFERENT ITENVIRONMENTS..........................................................................................................................15
CHANGES IN A CLIENT’S IT ENVIRONMENT ..................................................................................................17
SAMPLING VERSUS POPULATION TESTING......................................................................................................17
ETHICAL ISSUES RELATED TO AUDITING (STUDY OBJECTIVE 12) ..........................................................18
CHAPTER SUMMARY ............................................................................................................................................19

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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)

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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

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INFORMATION RISK AND IT-ENHANCED INTERNAL CONTROL
(STUDY OBJECTIVE 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 OBJECTIVE 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).

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General Standards StandardsofFieldwork Standards ofReporting
1. The audit is to be performed by
a person or persons having
adequate technicaltraining
and proficiency as anauditor.
2. Independence in mental attitude
is to be maintained in all matters
related to the audit engagement.
3. Due professional care is to be
exercised in all phases of the
audit process.
1. The audit is to be adequately planned
and supervised.
2. An understanding of internalcontrol
is to be obtained as part of the
planning process for the purpose of
determining the nature, timing, and
extent of tests to beperformed.
3. Evidence is to be obtained through
inspection, inquiries, observation, and
confirmations in order to provide a
reasonable basis for forming an
overall opinion on the audit.
1. The written report must state whether
the financial statements are presented in
accordance with the establishedcriteria.
2. The written report identifies any
circumstances in which established
principles have not been consistently
applied in the current period in relation
to the priorperiod.
3. The financial statements are assumed
to contain adequate informative disclo-
sures unless otherwise indicated in the
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
responsibilityassumedbytheauditor.

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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 OBJECTIVE 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:

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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

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During the planning phase of an audit, the auditor must gain a thorough understanding 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.

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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.

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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

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• 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 consider in
an audit.
Input Controls
Auditors perform tests to verify the correctness of information input to software programs. Auditors are concerned
about whether errors are being prevented 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 occurring as the first number in a list of numbers

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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 determine 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 OBJECTIVE 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.

15 | 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 software (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:

16 | 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 password 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 programs 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?

17 | P a g e
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.

18 | P a g e
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.

19 | P a g e
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

20 | 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

21 | P a g e
inherent in the business or it may be caused by weak internal controls. Accordingly, a big part of the audit
planning process involves gaining an understanding of internal controls. In 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 in needed in
the testing phases of the audit. If the company has adopted IFRS or is in the process of convergence, changes in
the audit approach should be anticipated.
➢ Use of Computers in Audits. The audit planning tasks of evaluating internal controls and designing meaningful audit
tests is more complex for automated accounting systems than for manual systems. In recognition of the fact that
accounting records and files often exists 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
control. Misstatements may occur through the data entry and processing functions of the system. Auditors must
consider the effects of such computer processing on the audit. Three options may exist for the auditor in deciding
upon a testing approach for a client’s automated process, including auditing around the computer, auditing through
the computer, and auditing with the computer.
• Auditing around the computer is commonly known as the “black box” approach because auditors are not
required to gain detailed knowledge about the company’s computer system; rather, documents used to
input data into the system can be compared with reports generated from the system. Computer controls are
not considered.
• Auditing through the computer is commonly known as the “white box” approach because it involves directly
testing the internal controls within the IT system. It requires the auditors to understand the computer
system logic and related IT controls. Auditing through the computer is necessary when the auditor wants to
test computer controls as a basis for reducing the amount of substantive testing required, when the auditor
is required to report on internal controls of a public company, and when supporting documents are available
only in electronic form.
• Auditing with the computer involves the auditors’ use of their own computer systems and audit software to
perform audit testing. A variety of computer assisted audit techniques (CAATs) are available for auditing
with the computer.
➢ Tests of Controls. After auditors have learned about the types of controls that exist within their client’s IT
environment, they may then test those controls to determine whether they are reliable as a means of reducing risk.
Test 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. Both general controls and application
controls must be considered.
General Controls. The effectiveness of general controls is the foundation of the IT control environment because
general controls affect all computer applications. 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, and security controls
and related access issues.
• IT administration. IT departments should be organized so that an effective and efficient workplace is
created and supported. The important aspects of administrative control include personal accountability and
segregation of incompatible responsibilities, job descriptions and clear lines of authority, computer security

22 | P a g e
and virus protection, and thorough documentation about the internal logic of computer systems and
surrounding controls.
• Security controls. Auditors must be concerned about whether a company’s computer system has controls
in place to prevent unauthorized access that may result in the destruction or alteration of information
within the accounting information systems. Unauthorized access may be from an internal or external source,
and can be controlled internally through the use of various access controls, including authenticity tests,
passwords and security tokens, and other techniques that were described in Chapter 4. External access
controls may include authenticity tests, penetration tests, vulnerability assessments, and monitoring of
access logs and other security reports. Physical controls such as locks, security alarms, etc. are also used to
protect and limit access to a company’s computer resources. In addition, a disaster recovery plan, backup
procedures, virus protection, and adequate insurance coverage should all be in place in order to protect the
company’s computer systems and data.
Application Controls. Since companies tend to use many different computer programs in their day-to-day
business, there may be different types of application controls to consider in an audit. However, application
controls are considered only if general controls have already been tested and found to be operating effectively.
It would not be worthwhile to test application controls if the auditor already knew that the underlying general
controls were weak.
The three main functions of computer applications include input, processing, and output. Each of these
functions should be tested by the auditor.
• Auditors are concerned about whether errors are being prevented or detected during the input of data into
a computerized system. The most widely used tests of input controls include financial totals, hash totals,
completeness or redundancy tests, limit tests, validation checks, and field checks. Companies may
implement these tests as internal control measures, and auditors may perform the same type of test to
determine their effectiveness.
• Data accuracy tests are typically performed to evaluate the processing integrity of a company’s computer
systems. Limit tests, balancing tests, run-to-run totals, mathematical accuracy tests, and completeness or
redundancy tests can each be performed to test for the possibility of lost, altered, or unprocessed data.
When evaluating financial information, auditors can often use Benford’s Law to help discover whether
errors or fraud may exist in a data set. Benford’s Law applies to large data sets of naturally-occurring
numbers, and is therefore useful to auditors in evaluating possible errors or fraud in sales and accounts
receivable balances, accounts payable and disbursements balances, income tax data, and more. Audit
procedures that apply Benford’s Law can be carried out using spreadsheet programs or special applications
of audit software. Exhibit 7-8 presents a comparison of several CAATs for testing applications controls,
including the test data method, program tracing, an integrated test facility, parallel simulation, and
embedded audit modules.
• Audit tests that evaluate general controls over access and backup procedures may also be used in the
testing of specific computer application outputs. Regardless of whether the outputs are printed or retained
electronically, auditors may perform reasonableness tests, audit trail tests, and/or rounding errors tests to
verify the accuracy of system outputs.
At the conclusion of the controls testing phase of the audit, auditors must determine the overall reliability of the
company’s internal controls. Auditors may 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 financial information is accurate
when it comes from a system that is proven to have strong controls.

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➢ Tests of Transactions and Tests of Balances. When auditors test the accuracy of monetary amounts of transactions
and account balances, this is known as substantive testing. Substantive testing therefore determines whether
financial information is accurate, whereas control tests determine whether the financial information is managed
under a system that promotes accuracy. Some level of substantive testing is required on all financial statement
audits, however, the results of the tests of controls will determine the extent of substantive testing. There is an
inverse relationship between the two: the stronger the internal controls, the less substantive testing is required,
and vice versa.
Some testing strategies used to test controls can also be used to perform substantive testing. For instance, parallel
simulations, the test data method, the embedded audit module, and the integrated test facility can be used for both
controls and substantive testing. Recent trends such as advances in automated controls, new compliance
requirements, integration of governance, risk management, and compliance (GRC) activities, and real-time financial
reporting have created the need for continuous auditing. Continuous auditing, or continuous monitoring, is a
process of constant evidence gathering and analysis to provide assurance on the information as soon as it occurs or
shortly thereafter. Continuous monitoring of internal controls is important so that control deficiencies can be
detected before they become significant. The SEC, PCAOB, and AICPA also approve of the use of continuous
auditing. Continuous auditing helps auditors stay involved in their client’s business and perform audit testing in a
more thorough manner. This requires that the auditors have online access to the company’s systems so that data
can be obtained on an ongoing basis. Then the data are downloaded and tested by auditors within a very short
timeframe. Most CPA firms used generalized audit software (GAS) or data analysis software (DAS) to perform audit
tests on electronic files taken from commonly used database systems. These computerized audit tools assist
auditors in the performance of mathematical and statistical computations, data queries, identification of missing
information in a sequence, stratification and comparison of data items, selection of items of interest from the data
files, and summarization of testing results into a useful format for decision-making.
➢ Audit Completion/Reporting. The final phase of the audit involves overall evidence accumulation and drawing final
conclusions. The auditors must determine whether the financial statements are presented fairly and whether all of
the evidence supports the financial information presented. The auditors must also consider whether the extent of
testing has been adequate in light of the risks and controls identified during the planning phase versus the results of
procedures performed in the testing phases.
A letter of representation must be obtained during the final phase of the audit. This is often considered the single
most important piece of audit evidence because it includes management’s acknowledgment of responsibility for the
fair presentation of the financial statements.
Auditors have four choices from which to select a report that communicates the final conclusions of the audit. The
four types of reports include an unqualified opinion, which states that the financial statements are fairly stated; a
qualified opinion, which sets forth limited exceptions; an adverse opinion, which warns that the financial statements
are not fairly stated; or a disclaimer, which explains that an opinion cannot be formed. When reporting on the
effectiveness of internal controls, auditors must choose between an unqualified, adverse, or disclaimer opinion.
➢ Other Audit Considerations.
o Different IT Environments. Auditors are responsible for understanding how information is managed so that it is
reliable. A company’s computer systems may include mainframe and client-server systems, microcomputers and

24 | P a g e
personal computers (PCs), networks, database management systems, and/or e-commerce systems. PCs may
face a greater risk of loss and therefore require strong controls such as locked hard drives, password protection,
separation of operating and programming functions, backup procedures, and virus protection. All of the risks
and audit procedures that apply to PCs are also likely to exist in networks, but the potential for loss is much
greater because of the larger number of computers, users, and information involved in network operations. For
database operations, it is especially important that a database administrator monitors access to the company’s
data on a regular basis. In addition, since many users and many applications will share information in the
database, the data must be organized and controlled consistently. Finally, companies that use e-commerce
depend upon the reliability of other companies’ systems; external access controls are critical in such systems.
An increasing number of companies use IT outsourcing, which places reliance upon an external, independent
computer service center to handle all or part of the IT needs. Auditors must still gain an understanding of the
internal controls surrounding such computer applications, which can be accomplished by testing controls at the
service center or by testing around the computer.
When companies use cloud computing, their auditors need to thoroughly understand the underlying
technologies and related risks and controls. In addition to merely identifying the threats inherent in a cloud
computing environment, it is particularly difficult to estimate their potential costs and overall impact. Exhibit 7-
11 presents the general areas of risk assessment that should be addressed by auditors, and some sample
questions for each area. Useful guidance in conducting audit procedures for cloud computing is available from
ISACA’s IT Assurance Framework, the International Organization for Standardization (ISO) user guides, and the
AICPA’s Service Organization Controls (SOC) Framework.
Auditors can perform their own testing, or they can rely upon SOC reports from a service provider’s auditors.
The SOC 1 report addresses internal controls over financial reporting. A SOC 1 Type I report contains
management’s assessment and the auditor’s opinion on the operating design of internal controls over financial
reporting. A SOC 1 Type II report is an extension of the Type I report in that it also evaluates the operating
effectiveness of those internal controls. A SOC 2 report considers controls over compliance and operations,
including the Trust Services Principles of security, availability, processing integrity, confidentiality, and privacy of
a service provider’s systems. Similar to the SOC 1 reports, the SOC 2 reporting options also allow for a Type I or
Type II conclusion depending upon whether the auditor considers suitability of design or operating effectiveness
of those controls, respectively. Finally, a SOC 3 report is an unaudited report that is available to the general
public containing a CPA firm’s conclusion on the elements of the Trust Services Principles.
o Changes in a Client’s IT Environment. When a company changes the type of hardware or software used or
otherwise modifies its IT environment, 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. Auditors
must evaluate a client’s procedures for developing, implementing, and maintaining new systems or changes in
existing systems.
o Sampling versus Population Testing. Auditors must rely on sampling to test a limited number of items and then
use these limited tests to draw conclusions about the overall control effectiveness and accuracy of transactions
and account balances. There is always some risk that a sample may not represent the population as a whole. The
rise in Big Data and increased use of continuous auditing techniques has led to auditors increasingly testing
100% of a population.

25 | P a g e
➢ Ethical Issues Related To Auditing.
The AICPA has established a Code of Professional Conduct to provide the foundation for ethical behavior
expected of CPAs. The six principles of the Code include:
• Responsibilities
• The Public Interest
• Integrity
• Objectivity and Independence
• Due Care
• Scope and Nature of Services
It is most important that auditors maintain objectivity and independence with respect to their client companies.
Accordingly, they should not become too friendly with their clients or develop any financial relationships with
them that could create bias.
Internal auditors and IT auditors must abide by ethical standards established by the IIA and ISACA, respectively.
The IIA Code of Ethics is founded on the principles of integrity, objectivity, confidentiality, and competency.
Similarly, ISACA’s Code of Professional Ethics recognizes due diligence, objectivity, competency, communication,
maintaining privacy and confidentiality, and serving in the interests of stakeholders.
The Sarbanes-Oxley Act places restrictions on auditors by limiting the types of services they can provide for their
audit clients. This is intended to promote objectivity in the conduct of their work by prohibiting the types of
services that involve accounting work that is subject to an audit and other services that put auditors in a role of
managerial decision making. The Sarbanes-Oxley Act also increased public companies’ responsibilities regarding
the fair presentation of financial statements by requiring the following:
• reporting on the effectiveness of internal controls.
• management’s written verification of the fair presentation of the financial statements.
• establishment of an audit committee to promote independence of the audit function.
In fulfilling their ethical responsibilities, auditors must practice professional skepticism, which means that they
should maintain a questioning attitude and persistent approach to evaluating evidence. This is important in
order to increase the chances of detecting fraud, which may be especially difficult to find if perpetrated by
managers who can override internal controls. Forensic audit testing performed by certified fraud examiners
(CFEs) may be used in cases where fraud is suspected or is known to exist.
Also in practicing professional skepticism, auditors should be careful about balancing the mix of audit
procedures between tests of controls and substantive tests. Emphasis on computer processes and internal
controls may lead to an over-reliance on the accounting system, which could be circumvented by management.
Therefore, it is important to also perform substantive procedures that focus on the actual transactions and
account balances that make up the financial statements.
Accountants are sometimes called upon to perform a specialized type of assurance service called forensic
auditing. Forensic auditing involves audit testing specifically for finding and preventing fraud, and is used for
companies where fraud is known or believed to exist.

Another Random Scribd Document
with Unrelated Content

almost dying words of the English boy-officer, Arthur
Cheek, the ‘Martyr of Allahabad.’
But with the spirit of a soldier, Robert Tucker, the
intrepid Judge of Futteypore, remained at his post,
the only European among countless Natives, bent
still on doing his duty.
The night preceding the tenth of June he passed
at his Cutcherry or Office; and in the early morning
news was brought that his own house had been set
on fire. He then tried to collect some of the
landholders, to protect the Natives in the town, and
their houses; but not all his efforts could prevent the
burning of the latter. His next step was to ride off to
the Jail, in the hope of securing the prisoners; but he
was too late, the prisoners having been already set
at liberty. Mr. Tucker fearlessly reprimanded the Jail-
Guard; whereupon the Guard, belonging to a bad
Cawnpore regiment, opened fire. Though every shot
missed, Mr. Tucker must then have seen that all was
up. Everything was in confusion; the Native officers
would not support him; and he stood absolutely
alone.
He rode to the Cutcherry, no man daring to
intercept him, and took up his position on the top;
and for hours he remained, fearless and calm,
awaiting his death. The day was intensely hot,

causing him to suffer terribly from thirst; and one of
his horsekeepers at length brought him some milk,—
a deed of mercy, which shows that one man at least
was not devoid of gratitude.
‘There he remained during that fearful day,’ wrote
Charlotte Tucker. ‘There, as evening was closing in,
he made his last lion-like stand, when the fanatic
Musselmans, bearing a green flag, the emblem of
their faith, came in a fierce crowd to attack him.’
How many he shot as they advanced is not certain;
some say twenty, or even thirty; but at length one of
his assailants shot him in the head, and the moment
he fell, they took courage to rush up the stairs and
to finish their work.
For Robert Tucker himself, cut off though he was in
the very prime of life, there could be no regrets,
except on the score of all that he might have done,
had he lived. No man could be more ready than he
was to go. But the blow fell heavily on those who
loved him; and though for nine years he had not
seen his children, whereby the sorrow to them was
softened, yet the loss to their future could not but be
great.
‘So he fell,’ wrote one who had escaped; ‘and in
his fall the constant and fervent prayer of his latter
days was answered, for he fell at the post of duty. All

who knew him well mourn in him the loss of a true
and noble friend, generous even to prodigality, highly
talented, a thorough gentleman, and an upright
judge.’
Mention of this event was made at the time in the
Journal Letter of Viscountess Canning,[6]
worth
quoting in addition to the above.
’ ... The story of Futteypore is a strange one. The whole country
round was gone, and there was a large Sepoy guard in the treasury,
and every reason to believe they would rise, so all the Europeans
took to boats, and went away to safe stations down the river, and I
think to Banda. Only Mr. Tucker, the magistrate, would not stir, and
remained with fifty Sepoys and the treasury. He was son to the late
Director, Sir George Tucker,[7] and was one of the four brothers
whose names we hear constantly, and he was as brave as a lion. He
had a deputy-magistrate—a Mohammedan—in a high position,
treated as a gentleman, and in as high a place as a native could
occupy, next to himself. To this man had been given a body of
mounted police, and he undertook to keep the country clear
between the great trunk road and the river for some distance. He
did it admirably, and took delight in it, and sent in detailed reports
up to the last. But when he heard of some more places being gone,
he suddenly returned to the treasury, to which his position gave him
access, dismissed the fifty Sepoys with a thousand rupees apiece,
and then attacked Mr. Tucker with all his police force. Mr. Tucker was
killed, after defending himself till he had killed with his own hand,
some say sixteen, some twenty men. I suppose he had a whole
battery of revolvers, and so kept his assailants at bay.’
Though Robert was gone, other brothers of
Charlotte Tucker were still in hourly danger; and the

pressure of anxiety went on for months, as shown by
letters of the time.
TO MISS B. F. TUCKER.
‘Sept. 9, 1857.
‘I need not say how I long for tidings from India. Most especially
do I desire news of Havelock’s precious little army. Upon its success,
humanly speaking, may hang the safety of all our beloved ones in
India.’
TO MRS. HAMILTON.
‘Sept. 19, 1857.
‘We are longing for our letters, but I do not think we shall get
them till Tuesday. Dearest Mother tries not to think more of India
than she can help, and has, I am glad to say, given up reading the
papers, so we only give her the good part of the news verbally. I
could not endure to be kept in the dark myself. I go every day to
fetch the papers. I half live on them, and would far rather go
without a meal than not see them.... We heard from poor dear Mrs.
Thornhill to-day. She hopes that Henry and his wife are in Lucknow.
Such a hope is not worth much, one would think.’
TO MISS B. F. TUCKER.
‘Sept. 21, 1857.
‘God be with our brave and beloved ones! My heart feels very low
—worse than before the letters arrived. We hide from dear
Grandmamma that Mirzapore is threatened. She only knows that the
troops are there; not why they have been sent. N—— W—— has
sent his dear wife and children to Calcutta. He feels so desolate
without them, but takes the separation as a lesson from his Merciful
Father to set his affections more on things above.... Does not your
heart sicken for Lucknow?’

All through England hearts were ‘sickening for
Lucknow,’ at this time. But the Cawnpore-like
catastrophe, dreaded for Lucknow, did not come.
The rescuing party mercifully arrived in time. As
months went by, the Mutiny was stamped out from
end to end of India; and no second Tucker was
added to the roll of England’s martyrs there.
Just before the outbreak Mr. Henry Carre Tucker
seems to have requested that some copies of his
sister’s books might be sent out to him for
distribution: and an interesting letter was written by
her on the subject to Messrs. Gall and Inglis.
‘July 17, 1857.
‘Sir,—I am glad to hear that the box is likely soon to be on its way
to my dear brother. We have been in great anxiety on account of him
and his family, as Benares, the station of which he is the head, with
a population of 180,000, is one of the most wicked places in India, a
“holy city,” a stronghold of fanaticism. My brother has taken a bolder
part in upholding Missions, and spreading religious literature, than
almost any one else in the country; therefore, if Benares had
followed the example of Delhi, the terrible event might have been
attributed to his excess of zeal.
‘The Almighty, to whom my brother attributes the glory, has
hitherto watched over Benares in so marked a manner, that it
remained quiet in the midst of disturbances; and my young niece
has bravely ridden through it by her father’s side, giving confidence
to the timid by her fearlessness.... But a few lines in the telegraph,
read aloud in Parliament, informs us that the troops in Benares had

risen at last, and been driven out of the city with great loss. I await
the next mail with intense anxiety. I have five brothers in India.’
It is interesting to know that Mr. Henry Carre
Tucker devoted himself a year later to the task of
helping forward in every possible way Missionary
work in India, as a species of ‘Christian revenge’ for
the death of Robert and the sufferings of his
countrymen. He took a leading part in starting the
‘Christian Literature Society for India,’ and was for a
while himself its Honorary Secretary.
CHAPTER IX
a.d. 1857-1865
LIFE’S EARLY AFTERNOON
One-half of the life of Charlotte Tucker was now
over; a quiet and uneventful life thus far. If we like,
we may mentally divide her story into four quarters,
each about eighteen years in length, corresponding
to Early Morning, Noontide, Afternoon, and Evening.
The first eighteen years of her Early Morning had
been, perhaps, as bright and cloudless as the
existence of any girl could well be. In the succeeding
Noontide hours she had known still much of
brightness, though they included her first great

sorrow, and ended with her second. Also, in the
course of that Noontide she had entered upon her
career of authorship, with all its hopes and aims, its
hard work and its delights. Probably none who have
not experienced it for themselves can quite
understand the fascinations of authorship.
Now she had passed her Noontide, and was
entering on the hours of early Afternoon. Eighteen
years of that Afternoon still lay between the dark
days of the Indian Mutiny and her own going out to
India, for the Evening of her Life,—the fourth and
last eighteen years, which were to be the fullest and
the busiest of all her busy days.
We have first to do with the earlier portion of the
Third Period; a period including much work, many
interests, and some deep griefs. Between 1857 and
1866, however, lay a quiet stretch of everyday life,
distinguished by no rocks or rapids. The river flowed
on peacefully for a while.
Life at No. 3 continued much as it had been in
years past. Many friends were in and out, and were
always cordially welcomed. Mrs. Tucker, since her
husband’s death, had made one difference, in that
she no longer gave dinner-parties; but luncheons
were in full swing, to any extent; and Charlotte’s

powers of entertaining were still in abundant
requisition.
No better place can well be found than this for
part of a letter to A. L. O. E.’s nephew,—the Rev. W.
F. T. Hamilton, son of her favourite sister,—from Sir
Francis Outram, son of General Sir James Outram, of
celebrated memory.
‘June 25, 1894.
‘My recollections of No. 3 Portland Place and of its typically kind
inmates carry me back just half a century. But they are very clear,
though, I regret to add, only of a general and intangible character.
‘Mr. Tucker I recall with grave respect, unmingled with awe, as
evidently one of the wisest and most influential of my Parents’
proved friends. Mrs. Tucker retains an honoured place in memories
of these and later days as the kindest and most liberal of “old
aunts,”—so she desired me to designate her, and at once adopted
me into her very large circle of favoured nephews and nieces,—the
inexhaustible source of varied goodnesses, especially such as were
of the most approved edible nature.
‘Their sons I cannot recall, except as the genial and trusty friends
of later life. But the five daughters of the house none of us who
enjoyed their unselfish kindness at all stages of our youth can ever
forget.
‘Of the two who ere long became successively “Miss Tucker,”
however, you would alone wish me to speak. They cannot be
dissociated in the memory of the generations of young people,
whose privilege it was to be entertained and gratified by their
unwearied attention throughout many a long holiday afternoon and
evening, while stuffed by Mrs. Tucker ad libitum with all the best
things of the season.

‘As we grew older, we not only more fully understood the
exceptional boundlessness of old-fashioned hospitality and kindness
which that house and household exemplified thoroughly, but we
came to understand somewhat of the heart-source whence issued
that truest manifestation, of “everyday religion,” which evidences
itself in an absolutely unselfish consecration,—consistent,
unreserved, and essentially practical,—for everyday wear, and not
only under “stimulating environments.” Such was the life’s lesson
which our association with these two now ageing sisters suggested
to us.
‘Miss Charlotte had, as you know, much of the Romantic in her
composition.... In person she was always slight, and somewhat
fragile-looking. Indeed, both she and Miss Fanny gave one the
impression of being too incessantly though quietly busy about
everything that promoted the happiness of other people, to ever
become stout, or to cultivate dress and appearances, beyond what
was consistent with the aims and duties and requirements of a fully
occupied home-life.
‘Mrs. Tucker could not quite keep pace with the new-fashioned
unconventionalities of “young-lady work” in London; and one of the
object-sermons, which most impressed me in my College days, was
the beautiful self-restraint which these two sisters—no longer young
—imposed upon themselves, in deference to their aged Mother’s
wishes, in regard to that outside work which inclination, or one
might say conviction, as well as opportunity and qualifications,
impelled them to participate in.
‘Still the unbounded hospitality of the “open house” in Portland
Place went on; and still they were content to devote their time,
talents, and energies to successive generations of juveniles and
elder guests, without a murmur.’
One can well believe that the self-restraint had to
be severe in Charlotte’s case, with her abounding

energies, and her eager desires for usefulness. But
she patiently abided her time; and she did not wait
in vain. These were years of quiet preparation.
In appearance at this time Charlotte was, as ever,
tall and thin,—decidedly tall, her height being five
feet six inches, or two inches over her Mother’s
height, and only one inch short of her Father’s. She
had still as of old a peculiarly elastic and springy
mode of walking; and while possessing no
pretensions to actual good looks, there was much
charm of manner, together with great animation.
Still, as ever, she threw herself energetically into the
task of entertaining others, no matter whether those
‘others’ were young or old, attractive or
uninteresting. This at present was a main duty of her
life, and she never neglected or slurred it. Still, as
ever, she was guided and restrained by her Mother’s
wishes, yielding her own desires when the two wills,
or the two judgments, happened to lie in opposite
directions.
Although not really fond of work, Charlotte was a
beautiful knitter. She would make most elaborate
antimacassars, of delicate lace-like patterns, invented
by her own busy brain; and while working thus she
was able to read Shakespeare aloud. Her Father had
loved Shakespeare, and Charlotte had early caught
the infection of this love, never afterwards to lose it.

Visiting in the Marylebone Workhouse went on
steadily; she and Fanny usually going together, until
Fanny’s health began to fail, which was probably not
until after 1864.
Fanny was par excellence the gentle sister; very
sweet, very unselfish; always the one who would
silently take the most uncomfortable chair in the
room; always the one to put others forward, yet in
so quiet and unobtrusive a fashion that the fact was
often not remarked until afterwards. Of Charlotte it
has been said by one who knew her intimately,—‘I
wonder whether before the year 1850 any one has
described her as “gentle.”’ The gentleness, which
was with Fanny a natural characteristic, had to be a
slow after-growth with the more vehement and
resolute younger sister. Many a sharp blow upon the
golden staff of her Will was needful for this result.
As an instance of Fanny’s peculiar gentleness, it is
told that one Sunday, when she saw a man trying to
sell things, she went up and remonstrated with him,
speaking very seriously, but in so mild and courteous
a manner, so entirely as she would have spoken to
one who was socially on her own level, that he was
utterly unable to take offence. She was also very
generous, giving liberally to the poor out of her
limited dress-allowance, in earlier girlish days. This
same generosity was a marked feature in the

character of Charlotte; perhaps especially in later
years.
Fanny was of middle height, and thin, with dark
eyes; very neat and orderly in her ways, wherein she
was the opposite of Charlotte, who was famed for
untidiness in her arrangements. Charlotte was,
however, methodical in plans of action, and in literary
work; and later in life she seems to have struggled
hard after habits of greater tidiness, as a matter of
principle. But in middle life she could still speak of
her drawers as—at least sometimes—supplying a
succession of ‘surprises.’
Her ‘little Robins’ were now growing up, an ever-
increasing care and interest to her loving heart; and
the devotion which she felt for Letitia was of a most
intense nature. The two boys were of course much
away at school; but Letitia was always with her,—
until the year 1865, when it was decided that she
should go out to her uncle, Mr. St. George Tucker, in
India. Moreover, many other little nieces and
nephews had a warm place in the life of ‘Aunt Char,’
none more so than the children of her especial sister-
friend, one of whom was her own god-child.
Side by side with innumerable home-duties and
home-pleasures went on the continual writing of little
books for children; one or two at least appearing

every year. The amount of work in one such volume
is not heavy; but A. L. O. E.’s other calls were many.
And she was not writing for a livelihood, or even for
the increased comforts, whether of herself or of
others dependent upon her; therefore it could not be
placed in the front rank of home-duties. The Tuckers
were sufficiently well off; and Charlotte is believed to
have devoted most or all of the proceeds of her pen
to charitable purposes.
To secure a certain amount of leisure for work, she
accustomed herself to habits of early rising. Her
Mother had always strongly objected to late hours,
making the rule for her girls,—‘If you can, always
hear eleven o’clock strike in bed.’ Charlotte is said to
have made her a definite promise never to write
books late at night; and through life this promise was
most scrupulously adhered to.
Since she was debarred from late hours, and since
in those days she could never be sure of her time
through the day, early morning was all that remained
to her. Punctually, therefore, at six o’clock she got
up,—like her hero, Fides, conquering Giant Sloth,—
and thus made sure of at least an hour’s writing
before breakfast. In winter months, when others had
fires at night in their bedrooms, Charlotte denied
herself the luxury, that she might have it in the
morning instead for her work. The fire was laid over-

night, and she lighted it herself when she arose; long
before the maid came to call her.
Later in the day she wrote if she could and when
she could. No doubt also she found many an
opportunity for thinking over her stories, and
planning what should come next. She usually had the
tale clear in her mind before putting pen to paper; so
that no time was lost when an hour for actual work
could be secured.
A sitting-room behind the dining-room of No. 3,
called ‘the parlour,’ was by common consent known
as her room. Here she would sit and compose her
books; but she made of it no hermitage. Here she
would be invaded by nieces, nephews, children,
anybody who wanted a word with ‘Aunt Char.’ And
she was ready always for such interruptions. Writing
was with her, as we have seen, not the main
business of life, but merely an adjunct,—an
additional means of usefulness. Since she had
secured the one early uninterrupted hour, other
hours might take their chance, and anybody’s
business might come before her own business. With
all these breaks, and in spite of them, she yet
managed in the course of years to accomplish a long
list of children’s books.

One of the said nieces, Miss Annie Tucker, writes
respecting certain visits that she paid to her
grandmother, Mrs. Tucker, at Portland Place:—
‘In each of these visits it was always my beloved Aunt Charlotte
who entertained me,—if I may use the word,—though I was a mere
child; and she did it just as if I were a grown-up person. I could
never see that she took less pains to interest me than she did to
please the many grown-up people who called. She usually
entertained us in her room behind the dining-room, so that my
grandmother should not be wearied too much.
‘How often have I gone in and out of her room, with a freedom
which now almost surprises me! but she never seemed interrupted
by my entrance. I have seen her put down her pen, though she was
evidently preparing MS. for the press, and attend to any little thing I
wanted to say, without one exclamation of vexation or annoyance, or
a resigned-resignation look, that some people put on on such
occasions, at her literary work being put a stop to. And yet I am sure
that was not because she did not mind being interrupted.’
It is not for a moment to be implied that all hard
toilers in life are bound to follow precisely here the
example of A. L. O. E. Circumstances differ in
different cases. Often the work itself is of supreme
importance; the interruptions are unnecessary and
undeserving of attention. If everybody worked as
Charlotte Tucker worked at that particular period, the
amount accomplished would in some cases be very
small, and in other cases, where undivided attention
is essential, the result would be absolute failure. In
her case the literary work was of a simple

description, and the home-calls appeared to be
distinctly first in importance. But the spirit which she
showed was well worthy of imitation. Many, whose
favourite occupations are, to say the least, no whit
more pressing than were her books, are exceedingly
tenacious of their time, and exceedingly impatient of
interruptions; and with too many the home-calls
come second to all personal interests. It was far
otherwise with Charlotte Tucker. Whatever had to be
done, she was ready to do it,—not one iota more
ready to write her books, or to visit in the
Workhouse, than to teach the ‘Robins,’ to amuse
visitors, old or young, to entertain guests at dinner
or luncheon, to take her part in a family ‘glee,’ to join
in merry games, to conduct friends on sight-seeing
expeditions. No matter what it might be, she did it
willingly, throwing her whole energy into the matter
in hand, always at everybody’s service, never
allowing herself to appear worried or bored.
Despite her somewhat fragile appearance, and an
appetite commonly small, there must have been a
marvellous amount of underlying strength,—of the
‘wiriness’ which often belongs to delicate-looking
people. If tired, she seldom confessed the fact, and
never made a fuss about it. Her extraordinary vitality
and mental vigour carried her through what would
have entirely laid by many another in her place.

The following extracts are from letters ranging
between 1861 and the beginning of 1866:—
TO MRS. HAMILTON.
‘Nov. 6, 1861.
‘Will you kindly tell my Letitia that I have put up her paint-box, to
be sent to Somerset House, as I dare say that your dear husband
will kindly take charge of the little parcel....
‘The weather here has not been very choice. We had candles at
luncheon yesterday. We make ourselves very happy, however, by
vigorous reading. In the evening we discourse with Queen Elizabeth,
Leicester, Paul Buys, and Olden Barneveldt, etc.; in the morning we
go out hunting with M. Chaillu, plunging amongst hippopotami and
crocodiles, demolishing big black serpents, or perhaps capturing a
baby-gorilla, more troublesome than dear Edgy himself.
‘We are all just now in a state of indignation about your pork!
Don’t suppose that it is any fault in the pork; on the contrary, it is
acknowledged to be the most “refined” pork ever known; and
Mother says that if she shut her eyes, she would not know that she
was not eating chicken!! We had a beautiful roast of it one day at
luncheon; and Mother cut off a choice bit, to be reserved for our
table, cold, while the servants were indulged with the rest of that
joint. To-day Mother asked for our reserved bit. Would you believe
it?—those dreadfully greedy servants had eaten our bit as well as
their own, though they had legs of mutton on Friday and Saturday,
and a 22 lb. joint of roastbeef on Sunday! Do you marvel at our
indignation? Mother means to call some one to account. She puts all
the pathos of the question upon me. Miss Charlotte to be
disappointed of her reserved bit of pork! I can hardly keep my
countenance, but of course must not disclaim my interest in the
question. These greedy servants must be kept in order. It is not for
nothing that we read of valiant encounters with alligators and
hippopotami.’

TO MRS. HAMILTON.
‘Dec. 3, 1862.
‘Dearest Laura,—We at last opened our piano, and your song has
been thoroughly examined. The result is that some parts are much
liked. Clara was so much pleased with the verse about the Rose, that
after singing it over for Mother’s benefit she sang it three times over
for her own. The words are not worthy of the music; it ought to be
sacred; and I intend to copy it out in my own little music-book as a
hymn, so that its interest will not die away with that of the bridal.[8]
The part next best liked is the Shamrock verse; and if I might
venture a suggestion, I think that the whole of the “We hail thee”
might be set to it; only the “glittering” accompaniment must be
confined to the Shamrock verse. I think people often like the
repetition of one air over and over, far better than a great variety.
The air is flowing and attractive, and there is no harm in its
brevity. The first part, “We hail thee,” has a transition, which we fear
that the rules of thorough-bass might not permit; and the Thistle is
hardly equal to either the Shamrock or the Rose,—of which, you see,
I would make a separate song and hymn. If you would write out the
song to the music of the former, I do not see why we should not try
to get it accepted by a publisher. I hope that you will excuse my thus
venturing to criticise your song and so unmercifully to cut it short.
‘I will give on the next page the words which I propose putting—
for my own use—to the hymn part. Very little alteration will make
them go very well to the air, for I have tried them; and the repetition
of the last words, which your sweet music requires, suits lines the
whole emphasis of which falls on the closing words; at least I fancy
so.’
The lines following are given here, not exactly as
they appeared in the letter, but in the corrected and

improved form which afterwards appeared in print
with the music:—
‘The Lord He is my strength and stay,
When sorrow’s cup o’erflows the brim;
It sweetens all if we can say,
“This is from Him!”
All comfort, comfort, flows from Him.
‘When humbly labouring for my Lord,
Faint grows the heart and weak the limb,
What strength and joy are in the words,
“This is for Him!”
’Tis sweet to spend our strength for Him.
‘I hope for ever to abide
Where dwell the radiant Seraphim;
Delivered, pardoned, glorified;
But ’tis through Him!
All light and glory flow from Him.
‘Then welcome be the hour of death,
When Nature’s lamp burns low and dim,
If I can cry with dying breath,
“I go to Him!”
For Life Eternal flows from Him.’
TO MISS BELLA F. TUCKER.
‘Feb. 11, 1862.
‘I have read your touching account of your most sorely afflicted
friend with great interest. I visit the Imbecile Ward,[9] and I fear that
she must be in the Insane Ward; but I will be sure to make inquiries,
and perhaps I may find that I can follow her thither. I am not timid.

Very very glad should I be to impart any comfort in such a case of
awful distress; but I fear that she may not understand even
sympathy.’
TO THE SAME.
‘Feb. 26, 1862.
‘I went to our afflicted friend.... I talked to her as comfortingly as I
could, and told her that I thought this sad trial might be sent that
she might be like Christiana, walking on a Heavenward path, with all
her children with her. I was glad to draw forth one or two tears, for
tearless anguish is the most terrible. She said that she prayed the
Lord to take her. I did not think that a good prayer, but suggested
that she should ask the Lord to come to her, as to the disciples in
the storm. She has promised to repeat the two very little prayers,
“Lord, come to me”; and “Lord, make my children Thine, for Jesus’
sake.” It was touching to hear her repeating softly, again and again,
—“Make me Thine! make me Thine!”’
TO THE SAME.
‘March 25, 1862.
‘Though still very low to-day, Mrs. —— did not seem to me to be
inaccessible to religious comfort. I fancied that there was a little
lightening of the darkness.... I do not know of anything that she
wants. I have supplied her with working materials. Perhaps a little
book with pictures in it is as good as anything, as amusing without
fatiguing the mind.... I know the beautiful large texts that you allude
to; but I do not know where they could well be fixed in the Insane
Ward. They are more, I think, for the bedridden.’
TO MRS. HAMILTON.
‘Gresford, Sept. 13, 1863.

‘I thought of you as I stood on the soft green slope down to the
water, and looked on the bright little stream, with its white foam
sparkling in the sunlight. How much of its beauty it owes to the
pebbles that fret it; and how much of its rapidity to the fall in its
course. But in our lives, how we—at least I—shrink from the
pebbles! How we would fain have all glassy smooth,—though Nature
itself teaches us that then it would become stagnant. The “sea of
glass” is for another world....
‘I sometimes think that consoling is one of the most delightful
employments given to God’s servants. It is pleasanter than teaching;
far far more so than reproving others, or struggling against evil, or
examining our own hearts. You were a comfort to poor dear ——,
and I dare say that the sense of being so lightened your own trial of
parting. I would give a great deal to have your influence with ——;
but the Almighty has not been pleased to grant me this. Perhaps He
will some day.’
TO THE SAME.
‘July 29, 1864.
‘I want particularly to know whether, in case I see my way to
gaining money by it for some religious or charitable purpose, you will
make me a present of that little bit of your welcome to the Princess
which I have turned into a hymn. Also whether you would mind Mrs.
Hamilton’s name being published on it. The hymn has been ringing
so in my ears, and with such a soothing effect when I did not feel
particularly cheerful, that I should like others to have the same
comfort. I have made inquiries as to the cost of printing and
publishing it.... Being very short, I do not think that much could be
asked; and this is perhaps the gem of your music. I do not want it to
be done at your expense, but at my own, and to manage everything
after my own fashion,—but I cannot plunder you either of your
music or your name without your leave....
‘Dear Fanny is better, though still prisoner to her room. She has
had a sharp attack of fever; and I am afraid it will be difficult to

throw off the cough. The rest of our party are well, as I trust that I
may find you and your dear circle.’
TO THE SAME.
‘Aug. 1, 1864.
‘Your and your dear husband’s sweet notes quite added to the
cheerfulness of our breakfast-table. Even Fanny did not appear
knocked down by your tender scolding. She, for the first time since
Tuesday, came to breakfast. She still needs great care, for the cold
was on her chest, and even speaking is liable to make her cough.
Mother highly approves of your plan of coming to town. She desires
me to say that she knows that her face is before you, as yours is
before her. Dear Fanny will probably not start for Brighton till
Wednesday week, so she will have the pleasure of welcoming you,
and I am sure that you will try not to let her be loquacious....
‘Many thanks for your kind present of the music. I am going to
have it printed by converted Jews, and the entire profits devoted to
the Society for the Conversion of Jews; so that it will be a little
offering from us both to one of the holiest of causes.... I take the
expense of the edition of 500 copies. They are to be sold for 1s.
apiece; so if all are sold there is a contribution of £25 clear to the
Society.... I am rather hopeful that the whole edition will go off
before Christmas; for one shilling is not a formidable sum, especially
when people can get a new song and help a good cause at the same
time.... I take great pleasure in this little piece of business. I have
been quite haunted by the music. I am ordering the plate to be
preserved, in case of a Second Edition being required. So Mrs.
Hamilton is going to come out as a Composer!’
TO MISS ‘LEILA’ HAMILTON.[10]
‘March 31, 1865.
‘My dear God-daughter,—I shall like to think of you particularly to-
morrow, because it is the Anniversary of the day when your dear

parents in church solemnly presented their precious little first-born
babe to God; and I stood there to answer for her. Dear Leila, may
each return of that day find you drawing nearer and nearer to Him
who said, “Suffer the little children to come unto Me.” If we could
only feel in our hearts that He really does love us, and that He
deigns to care whether we love Him, what a motive it would be for
doing everything as in His sight! We are too apt to think of our
Saviour as very far off, and with so many to care for that we are
almost beneath His notice. But this is wrong. The Sun shines and
sparkles on every dewdrop in a field, as much as if it were the only
dewdrop in the world. He does not pass it over, because it is little;
he makes it beautiful in his light, and then draws it up towards
himself.... I wish that I could come and pay you a visit; but I do not
see how I am to leave Grandmamma as long as dear Aunt Fanny is
an invalid. I seem wanted at home.’
It may have been somewhere about this year, or
not very long before it, that Charlotte wrote the
following pretty and graceful lines:—
‘Each silver thread that glitters in the hair,
Is like a wayside landmark,—planted there
To show Earth’s pilgrims, as they onward wend,
How nearly they approach their journey’s end!’
CHAPTER X
a.d. 1864-1866
A HEAVY SHADOW

The afternoon shadows were again to darken
around Charlotte Tucker; and one blow after another
had to fall. Her mother was growing old, and in no
long time would be called away. The health of her
gentle sister, Fanny, had begun to fail, never to be
entirely restored. But a yet sharper sorrow, because
utterly unlooked for, was to come before the loss of
either her mother or her sister, like a flash of
lightning into the midst of clear sunshine.
Of all the many whom she dearly loved, none
perhaps lay closer to her heart than Letitia, the only
daughter of her brother Robert,—the youngest of
‘the Robins.’ The two boys were now out in the
world, one in India, one at sea; but Letitia hitherto
had never left her, except for visits here or there
among relatives and friends. One who knew them
both well describes the contrast between aunt and
niece at this period,—Charlotte Tucker, ‘so upright
and animated, very thin, fair, with auburn hair, not
very abundant, but which curled slightly, naturally,’—
and Letitia, ‘grave, with beautiful dark eyes and hair,
and rather dark complexion.’ Another speaks of
Letitia as tall and handsome, with dark eyes, dark
chestnut hair, regular features, and sweet smile.
The gravity seems to have been a marked
characteristic of this gifted young girl. From very
babyhood she was earnestly religious, and of a

peculiarly serious temperament; though at the same
time energetic and sometimes even lively. She had
not her aunt’s spirit of fun; but the two were alike in
generosity and in determination. Perhaps Charlotte
Tucker’s training had especially developed these
traits in her niece. A favourite proverb of Letitia’s was
—‘Perseverance conquers difficulties’;—and it would
have served equally well for A. L. O. E.
Letitia was also very fond of little children, and she
worked much among the poor. She was an
exceedingly good and fearless rider; and at twenty
years old there was already promise of a literary gift.
Her passion for reading was so great that Hallam’s
History was a recreation in her eyes. She had written
at least one short story, which had found its way into
print, and many pretty, simple verses, chiefly of a
religious character. One of her hymns, composed at
the age of eighteen, may be given here:—

‘My soul was dark, for o’er its sight
The shades of sorrow fell;—
In Thee alone there still was light,
Jesus, Immanuel!
‘And all around me and above
There hung a gloomy spell;—
I should have died without Thy love,
Jesus, Immanuel!
‘For in my sinking heart there beat
An ever-sounding knell;—
But still I knew the “promise sweet,”
Jesus, Immanuel!
‘I looked to Thee through all my fears,
The pain and grief to quell;—
Thy Hand hath wiped away my tears,
Jesus, Immanuel!
‘I heard a low, “a still small voice,”
Soft whisper, “It is well”;—
And knew the Saviour of my choice,
Jesus, Immanuel!
‘And still, o’er all life’s changing sea,
In calm or stormy swell,
I’ll look in faith straight up to Thee,
Jesus, Immanuel!’
On November 28, 1864, Letitia left English shores,
to join her uncle, Mr. St. George Tucker and his
family, in India. Letters of Charlotte Tucker, referring

to the event, have not come to hand; but she must
have felt the separation very keenly, whatever might
have been the precise reasons which led to the
move. Letitia had now been practically her child for
eighteen years; and a close tie existed between the
two. But no doubt Charlotte looked upon the parting
as of a very temporary nature; as merely sending her
child away for a longer visit than any preceding. The
real anguish of separation came a year later, when
suddenly the young girl was summoned to her true
Home.
The few following extracts lie between these two
dates,—the going of Letitia to India, and the tidings
of her death.
TO MISS ‘LEILA’ HAMILTON.
‘Jan. 3, 1865.
‘Many thanks, my dear Leila, for your affectionate note.... There
was another nice cheerful note from my Letitia to-day. She wrote it
when on the Red Sea, which she evidently found very warm, for she
described the ship as a “hothouse,” and said that she and her fellow-
passengers would be “fine exotics” before they arrived. There had
been two Services on board on Sunday, and Letitia had heard two
excellent sermons. Mary Egerton had her harmonium on board,
which had been brought up from the hold, so there was nice hymn-
singing too. How sweet the music must have sounded on the water!
I think that, steaming over the Red Sea, one would have liked to
have raised the song of the Israelites—

“Sound the loud timbrel o’er Egypt’s dark sea,
Jehovah hath triumphed, His people are free!”
‘My dear sailor is to leave us on the 17th or 18th for China. I
believe that he is to travel part of the journey in the same vessel as
the Cuthbert Thornhills, who were to have taken charge of Letitia
had our first arrangements held good. They will have one Robin
instead of the other. Poor dear Mrs. Thornhill, what a sad parting is
before her! I had a loving note very lately from my Louis. He fears
that he will not get leave to see his dear sister for a twelve-month.
‘The weather here has been chilly. None of the ladies have
ventured out of the house since Saturday; but Charley has in vain
longed for skating. Ice forms, then melts again. Dear Grandmamma
keeps wonderfully free from cold; but then she remains in the
house.’
TO MRS. HAMILTON. (Undated.)
‘My loved boy left us yesterday, quiet and firm, shedding no tear.
We (Mamma) had a little note from him this morning,—such a
simple one,—you might have fancied that he had only left us for a
week. Dear boy! I trust that he is going into sunshine; above all I
hope and pray that his Father’s God will ever be with him. It would
not have been well for him to have remained much longer in London
with nothing particular to do. Active life is most wholesome to a fine
strong man like my Charley....
‘Dear Mother keeps well. Sweet Fan I cannot give so good an
account of. I have urged Mother to have further advice; and I
believe that there will be a little consultation on Friday; but perhaps
you had better not write about this, except to me.’
TO THE SAME.
‘Nov. 15, 1865.

‘What a bright account you give of your dear busy young party!
Tell dear Otho that I shall be charmed if he makes the discovery of a
magenta-coloured caterpillar, or a mauve earwig; and that as it will
be ten times as curious as the Spongmenta Padella, it ought to have
a Latin name ten times as long. I don’t despair of the great sea-
serpent Did I tell you that dear Mrs. Thornhill had, when a girl,
conversed with a Mrs. Hodgeson, wife of one of the Governors of
our West Indian possessions, who had watched the movements of
two that were fighting in the waves for about ten minutes?
“’Twere worth ten years of peaceful life,
One glance at such a fray!—”
I took down the particulars, as I thought them very curious....
‘This is my sweet Letitia’s birthday; she is just twenty.... My Letitia
is going to pay Louis a visit at Moultan.’
No foreboding whisper in her heart spoke of what
that visit to Moultan, so lightly mentioned, would
mean to them all. When the two next letters were
penned, little as Charlotte dreamt of what was
coming, the blow had already fallen, and Letitia had
passed away.
TO MRS. HAMILTON.
‘Jan. 2, 1866.
‘May the best blessings of the opening year rest upon my beloved
Laura, and her dear circle.
‘I hope that dear Leila received my Rescued from Egypt in the
Christmas box. I put it up for her, and to the best of my knowledge it
went to Bournemouth; but as neither she nor you have mentioned

seeing it, I feel half afraid that in some way I cannot imagine it has
missed its destination, and the dear girl has fancied that when
sending little remembrances to her brothers I had forgotten her.
‘Such a delightful budget of letters I had from Letitia by last
Southampton mail! She writes that she is “very very happy.”’
TO THE SAME.
‘Jan. 3, 1866.
‘I feel that I have not said half enough to your dear husband for
his splendid book. I was in such a hurry to write and thank him, that
I only gave myself time for a cursory glance.... Dear Fanny enjoyed
looking at the pictures with me; and to-day I carried up my book to
dear Mother, that she might have the pleasure also. She admires
your dear husband’s gift greatly, and we agree that it is just the
book to take to the Cottage. It seems to be quite a treasure of
curious and interesting knowledge; a volume to keep for reference
as well as for perusal. Do thank dear Mr. Hamilton again for me, and
tell him that I consider Homes Without Hands as a family acquisition.
‘We are all much in statu quo. Our time is now passing swiftly and
pleasantly. Mother looks so bright and bonny and young! We were
talking together to-day of your and your dear husband’s kindness to
sweet Fanny. I am sure that it has not been lost.’
Then came the mournful news; and a hasty short
scrawl conveyed the first intimation of it from
Charlotte Tucker to her niece, ‘Leila’ Hamilton; a note
without any formal beginning:—
‘Break to your sweet Mother and Aunt Mina that God has taken my
darling Letitia. His Will be done,—Your sorrowing Aunt,
‘C. M. T.

‘All was peace,—smiling!’
The illness had been short,—a severe attack of
erysipelas, while Letitia was in her brother’s house at
Moultan. Somewhat early in the illness she had said,
—‘I am sure I shall die; but one ought not to mind,
you know.’ While delirious she was heard to say
distinctly,—‘Ta,’—her pet name in the past for her
aunt Charlotte; but the message, if there were one,
could not be distinguished.
After much wandering, she regained sufficient
consciousness to assure those around that she was
suffering no pain; and five or six times she repeated
to her brother,—‘I am very fond of you!’ This was on
a Wednesday. The next day, Thursday, she was too
weak for speech; though in the morning, recognising
her brother, she gave him a sweet smile.
Thenceforward the dying girl was entirely peaceful;
as said by one of those present,—‘constantly smiling.
Her whole face was lighted up as with extreme
pleasure.’ All day this continued, as she slowly sank;
the face remaining perfectly calm and untroubled; till
at length, when she passed away, soon after eleven
o’clock at night, ‘she ceased to breathe so gently that
she seemed to have fallen into a deep sleep.’ But the
placid smile was still there, unchanged, till the sweet
young face was hidden away.

Charlotte Tucker, writing to her sister, Mrs.
Hamilton, about these sad particulars, which yet
were not all sad, observed:—
‘I am sure your heart has been aching, and your eyes have been
weeping. Such a sudden—such an unexpected stroke! But God is
Wisdom and Love....
‘Darling—my own darling Letitia! Oh, when she looked so happy,
did she not see the angels—or her beloved Father—or the Bedwells
and old Rodman whom she had so tended,—perhaps all coming to
welcome her,—or the loving Saviour Himself? I do not grudge her to
Him; but oh, what a wealth of love I have (apparently) lost in that
one young heart! Her last parcel of letters to me contained sweet
commissions for her poor.... I dare say that I shall hear from you to-
morrow; but it is a relief to me to write now to you, who were so
kind and dear to her. I went out before breakfast this morning. A
thrush was singing so sweetly. I saw the first crocus of the year. My
flower,—my lovely one,—she may now be singing in joy, while we sit
in sorrow.’
This letter was dated January 21; and three days
later another went to Mrs. Hamilton, not from
Charlotte, but from Fanny:—
‘My own dearest Laura,—Your dear letters have been very soothing
to our Charlotte, and have helped to remind her of the mercies
mingled with the bereavement. The sure sweet hope that her darling
is safe, and for ever happy, has been her strong consolation; and
God is mercifully supporting her, I am thankful to say. Last Sunday
she went both to Church and to the Workhouse.
‘I am thankful to be near her, to minister to her,—but wish I were
a better comforter, such as you would have been, dear.

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