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vi Contents

Auditing PC-Based Accounting Systems 103 CHAPTER 6

PC Systems Risks and Controls 104 Transaction Processing and Financial
Summary 107 Reporting Systems Overview 223
Appendix 108
An Overview of Transaction Processing 224
Transaction Cycles 224
CHAPTER 4 Accounting Records 226
Security Part II: Auditing Manual Systems 226
Database Systems 131 The Audit Trail 231
Computer-Based Systems 234
Data Management Approaches 132 Documentation Techniques 236
The Flat-File Approach 132
Data Flow Diagrams and Entity Relationship
The Database Approach 134
Diagrams 236
Key Elements of the Database Environment 135 System Flowcharts 239
Database Management System 135 Program Flowcharts 249
Users 138 Record Layout Diagrams 250
The Database Administrator 140
Computer-Based Accounting Systems 251
The Physical Database 141
Differences Between Batch and Real-Time Systems 252
DBMS Models 142
Alternative Data Processing Approaches 253
Databases in a Distributed Environment 151 Batch Processing Using Real-Time Data Collection 256
Centralized Databases 152 Real-Time Processing 258
Distributed Databases 153 Controlling the TPS 258
Concurrency Control 156
Data Coding Schemes 258
Controlling and Auditing Data Management A System without Codes 260
Systems 157 A System with Codes 260
Access Controls 157 Numeric and Alphabetic Coding Schemes 261
Backup Controls 161
The General Ledger System 264
Summary 166 The Journal Voucher 264
The GLS Database 266
CHAPTER 5 The Financial Reporting System 266
Systems Development and Program Change Sophisticated Users with Homogeneous Information
Needs 267
Activities 173 Financial Reporting Procedures 267
The Systems Development Process 174 XBRL—Reengineering Financial Reporting 269
Participants in Systems Development 174 XML 270
Information Systems Acquisition 175 XBRL 270
In-House Development 175 The Current State of XBRL Reporting 274
Commercial Systems 175 Controlling the FRS 275
The Systems Development Life Cycle 177 COSO Internal Control Issues 275
Systems Planning—Phase I 178 Internal Control Implications of XBRL 278
Systems Analysis—Phase II 180 Summary 278
Conceptual Systems Design—Phase III 184
System Evaluation and Selection—Phase IV 188 CHAPTER 7
Detailed Design—Phase V 194
Application Programming and Testing—Phase VI 196
Computer-Assisted Audit Tools
System Implementation—Phase VII 199 and Techniques 289
Systems Maintenance—Phase VIII 205 IT Application Controls 290
Controlling and Auditing the SDLC 205 Input Controls 290
Controlling and Auditing New Systems Processing Controls 295
Development 205 Output Controls 302
The Controlling and Auditing Systems Testing Computer Application Controls 306
Maintenance 208 Black-Box Approach 306
Summary 214 White-Box Approach 307

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Contents vii

Computer-Aided Audit Tools and Techniques Batch Processing Cash Receipts System 391
for Testing Controls 310 Integrated Real-Time Sales Order System 393
Test Data Method 310 Integrated Real-Time Cash Receipts System 395
The Integrated Test Facility 314 Point-of-Sale (POS) Systems 395
Parallel Simulation 315 Revenue Cycle Audit Objectives, Controls,
Summary 316 and Tests of Controls 399
Input Controls 400
CHAPTER 8 Process Controls 403
Output Controls 408
Data Structures and CAATTs for Data Testing Output Controls 409
Extraction 321 Substantive Tests of Revenue Cycle Accounts 410
Data Structures 322 Revenue Cycle Risks and Audit Concerns 410
Flat-File Structures 322 Understanding Data 411
Indexed Structure 323 Testing the Accuracy and Completeness Assertions 414
Hashing Structure 327 Testing the Existence Assertion 420
Pointer Structures 328 Testing the Valuation/Allocation Assertion 424
Hierarchical and Network Database Structures 330 Summary 426
Relational Database Structure, Concepts, Appendix 427
and Terminology 332
Relational Database Concepts 333
Anomalies, Structural Dependencies, and Data CHAPTER 10
Normalization 338 Auditing the Expenditure Cycle 459
Designing Relational Databases 344
Expenditure Cycle Activities and Technologies 460
Identify Entities 344
Purchases and Cash Disbursement Procedures Using
Construct a Data Model Showing Entity Associations
Batch-Processing Technology 460
(Cardinality) 345
Cash Disbursements Department 463
Add Primary Keys and Attributes to the Model 347
Integrated Purchases and Cash Disbursements
Normalize Data Model and Add Foreign Keys 348
System 464
Construct the Physical Database 349
Overview of Payroll Procedures 467
Prepare the Physical User Views 351
Reengineering the Payroll System 468
Global View Integration 352
Commercial Database Systems 352
Expenditure Cycle Audit Objectives, Controls,
and Tests of Controls 471
Embedded Audit Module 353
Input Controls 471
354
Disadvantages of EAMs
Process Controls 476
Generalized Audit Software 354 Output Controls 480
Using GAS to Access Simple Structures 354
Substantive Tests of Expenditure Cycle Accounts 482
Using GAS to Access Complex Structures 355
Expenditure Cycle Risks and Audit Concerns 482
Audit Issues Pertaining to the Creation of Flat Files 356
Understanding Data 483
ACL Software 356 Testing the Accuracy and Completeness
Data Definition 357 Assertions 486
Customizing a View 359 Testing the Completeness, Existence, and Rights and
Filtering Data 360 Obligations Assertions 492
Stratifying Data 362 Auditing Payroll and Related Accounts 494
Statistical Analysis 362
Summary 494
Summary 363
Appendix 495
Appendix 364

CHAPTER 9 CHAPTER 11
Auditing the Revenue Cycle 385 Enterprise Resource Planning System 533
Revenue Cycle Activities and Technologies 385 What Is an ERP? 534
Batch-Processing Sales Order System 386 ERP Core Applications 536
Obtain and Record Customers’ Orders 386 Online Analytical Processing 536

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viii Contents

ERP System Configurations 537 Privacy 568

Server Configurations 537 Security (Accuracy and Confidentiality) 568
OLTP versus OLAP Servers 538 Ownership of Property 569
Database Configuration 540 Equity in Access 569
Bolt-on Software 540 Environmental Issues 569
Data Warehousing 541 Artificial Intelligence 570
Modeling Data for the Data Warehouse 542 Unemployment and Displacement 570
Extracting Data from Operational Databases 543 Misuse of Computers 570
Cleansing Extracted Data 543 Sarbanes-Oxley Act and Ethical Issues 571
Transforming Data into the Warehouse Model 545 Section 406—Code of Ethics for Senior Financial
Loading the Data into the Data Warehouse Officers 571
Database 546 Fraud and Accountants 572
Decisions Supported by the Data Warehouse 546 Definitions of Fraud 572
Supporting Supply Chain Decisions from the Data The Fraud Triangle 573
Warehouse 547 Financial Losses from Fraud 575
Risks Associated with ERP Implementation 548 The Perpetrators of Frauds 575
Big Bang versus Phased-in Implementation 548 Fraud Losses by Position within the Organization 576
Opposition to Changes in the Business’s Culture 549 Fraud Losses and the Collusion Effect 576
Choosing the Wrong ERP 549 Fraud Losses by Gender 576
Choosing the Wrong Consultant 551 Fraud Losses by Age 577
High Cost and Cost Overruns 552 Fraud Losses by Education 577
Disruptions to Operations 552 Conclusions to be Drawn 578
Implications for Internal Control and Auditing 553 Fraud Schemes 578
Transaction Authorization 553 Fraudulent Statements 578
Segregation of Duties 553 Corruption 581
Supervision 554 Asset Misappropriation 582
Accounting Records 554 Computer Fraud 585
Independent Verification 554 Auditor’s Responsibility for Detecting Fraud 589
Access Controls 555 Fraudulent Financial Reporting 589
Internal Control Issues Related to ERP Roles 556 Misappropriation of Assets 590
Contingency Planning 558 Auditor’s Response to Assess Risk 590
Summary 558 Response to Detected Misstatements Due to Fraud 590
Documentation Requirements 591
Fraud Detection Techniques 591
CHAPTER 12 Payments to Fictitious Vendors 591
Business Ethics, Fraud, and Payroll Fraud 593
Fraud Detection 565 Lapping Accounts Receivable 593
Summary 595
Ethical Issues in Business 566
Business Ethics 566
Making Ethical Decisions 566 Glossary 607
Computer Ethics 567
A New Problem or Just a New Twist on an Old Index 625
Problem? 568

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 Preface

IT AUDITING, 4th edition explores state-of-the-art audit issues to provide students

valuable insights into auditing in a modern computer-based environment. The book fo-
cuses on the information technology aspects of auditing, including coverage of transac-
tion processing, Sarbanes–Oxley (SOX) implications, audit risk, the Committee of
Sponsoring Organizations (COSO) control framework including general and application
control issues, fraud techniques and detection, IT outsourcing issues and concerns, and
enterprise system risks and controls. Several modules in the text draw upon ACL soft-
ware. This leading audit tool is supported through projects and cases that are linked to
specific chapter topics and provide students with hands-on experience in the use of ACL.
Revisions to existing material and the addition of new material in the 4th edition are
designed to keep students and instructors as updated as possible on IT auditing issues
in an ever-changing technology environment.

DISTINGUISHING FEATURES
A RISK ANALYSIS APPROACH. This text will help the instructor teach a risk-based
approach to the identification of key threats and to develop appropriate audit tests
and procedures in the following areas: Operating Systems, Data Management, Systems
Development, Electronic Commerce (including networks, EDI and Internet risks),
Organizational Structure, Computer Center, and Computer Applications (Revenue and
Expenditure cycle).
COMPUTER-AIDED AUDIT TOOLS and TECHNIQUES (CAATTs) are frequently
used organizations and auditors for testing internal controls and performing substantive
tests. This book presents these topics through written text and graphical illustrations to
create an easy-to-understand model for student learning. The book also includes numer-
ous assignments and projects that will enable students to develop hands-on expertise in
the use of ACL, a leading audit tool.
COMPUTER CONTROL ISSUES and their impact on both operational efficiency
and the auditor’s attest responsibility are central themes of this textbook. The book con-
tains numerous cases and problems designed to reinforce the learning objectives related
to these topics.
STRUCTURED PRESENTATION OF CHAPTER MATERIAL. For clarity and com-
parability, most chapters are structured along similar lines. They begin with a discussion
of the operational features and technologies employed in the area. They then lay out the
nature of the risks and explain the controls needed to mitigate such risks. Finally, the
chapters define specific audit objectives and present suggested audit procedures to
achieve those objectives.

ix
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
x Preface

NEW AND REVISED FEATURES

The fourth edition has been rigorously updated to include control and audit issues re-
lated to SAS 109, SAS 99, COSO, SSAE 16, and cloud computing. Specific revisions are
described next:

End of Chapter Material

The end-of-chapter material in the 4th edition has undergone significant revision. Virtu-
ally all multiple-choice question and most of the problems have been revised or replaced.
This important body of material is tailored to the chapters’ contents, and the solutions
provided in the solutions manual accurately reflect the problem requirements. In partic-
ular, great attention was paid to internal control and fraud case solutions to ensure con-
sistency in appearance and an accurate reflection of the cases in the text. All case
solution flowcharts are numerically coded and cross-referenced to text that explains the
internal control issues. This approach, which has been classroom tested, facilitates effec-
tive presentation of internal control and fraud case materials.

Updated Chapters 1 through 5

An Updated Chapter 1, Auditing, Assurance, and Internal Control, provides an overview
of IT audit issues and auditor responsibilities that follow SOX legislation, the COSO in-
ternal control model, and SAS 109. Chapter 2 has been revised to examine audit impli-
cations pertaining to Cloud Computing IT outsourcing including virtualization, Software
as a Service (SaaS), Infrastructure as a Service (IaaS), and Platform as a Service (PaaS).
The new standard for auditing service providers (SSAE 16) is discussed. Chapters 2–5
have been updated to present General Control and audit issues in accordance with SOX
and COSO framework

Revised Chapter 8, “Data Structures and CAATTs for Data Extraction”

At one time an accountant in the conduct of an audit could pull an invoice from a filing
cabinet. Today that invoice is most likely stored in structured pieces on several normal-
ized database tables and accessing it requires an understanding of relational database
structures. The chapter has been extensively rewritten to address this growing need for
modern auditors to have a working understanding of data modeling techniques. The
chapter presents the key characteristics of the relational database model including data
modeling, deriving relational tables from entity relationship (ER) diagrams, the creation
of user views, and data normalization techniques.

Revised Chapters 9 “Auditing the Revenue Cycle” and 10 “Auditing the Conversion Cycle”
Chapters 9 and 10 have been extensively revised with new diagrams, flowcharts, and text.
Each chapter begins with a review of alternative technologies commonly employed in
computer systems. This review is followed by the audit objectives, controls, and tests of
controls that an auditor would normally perform. The end of chapter internal control
cases have all been revised or replaced.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Preface xi

Updated Chapter 12, Business Ethics, Fraud Schemes, and Fraud Detection
This chapter addresses auditor responsibilities for detecting fraud. It has been revise to
include the latest report on occupational fraud and abuse by the Association of Fraud
Examiners.

Revised ACL Tutorials

These “how to” tutorials are located on the product Web site and have been revised to be
compliant with ACL 9.0. They make it easy for students to quickly understand ACL’s
extensive capabilities and master its use.

Revised Bradmark ACL Case

To better integrate ACL into the classroom we have revised the Bradmark ACL case,
which spans Chapters 9, 10 and 12. This case will enable students to apply many con-
cepts presented in the book using ACL software.
NEW PowerPoint Slides. These downloadable slides, are tightly integrated to the
text and contain text page references, exhibits, lecture points, and topic summaries.

ORGANIZATION AND CONTENT

Chapter 1, “Auditing and Internal Control”
This chapter provides an overview of IT auditing. It describes the various types of audits
that organizations commission. The chapter distinguishes between the auditor’s tradi-
tional attestation responsibility and the expanding field of advisory services. It goes on
to explain the structure of an IT audit, the relationship between management assertions,
audit objectives, tests of controls, and substantive tests. The chapter also outlines the key
points of the COSO control framework, which defines internal controls in both manual
and IT environments. The final section of the chapter examines audit issues and implica-
tions related to SOX legislation and provides a conceptual framework that links general
controls, application controls, and financial data integrity. This framework is a model for
the remainder of the text.

Chapter 2, “Auditing IT Governance Controls”

This chapter presents the risks, controls, and tests of controls related to IT governance. It
opens by definiting IT governance and identifying elements of IT governance that have
internal control and financial reporting implications. The topics covered include struc-
turing of the IT function, computer center threats and controls, and disaster recovery
planning. The chapter also examines the risks and benefits of IT outsourcing. It con-
cludes with a discussion of audit issues in an outsourcing environment and the role of
the SSAE 16 report.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
xii Preface

Chapter 3, “Security Part I: Auditing Operating Systems and Networks”

This chapter focuses on SOX compliance regarding the security and control of oper-
ating systems, communication networks, Electronic Data Interchange, and PC-based
accounting systems. The chapter examines the risks, controls, audit objectives, and
audit procedures that may be performed to satisfy either compliance or attest
responsibilities.

Chapter 4, “Security Part II: Auditing Database Systems”

The focus of the chapter is on SOX compliance regarding the security and control of
organization databases. The chapter opens with a description of flat-file data manage-
ment, which is used in many older (legacy) systems that are still in operation today.
The chapter then presents a conceptual overview of the database model and illustrates
how problems associated with the flat-file model are resolved under this approach. The
chapter outlines the key functions and defining features of three common database mod-
els: the hierarchical, the network, and the relational models. Both centralized and distrib-
uted database systems are discussed. The chapter concludes by presenting the risks, audit
objectives, and audit procedures relevant to flat files, centralized databases, and distrib-
uted database systems.

Chapter 5, “Systems Development and Program Change Activities”

This chapter concludes our treatment of general control issues as they relate to manage-
ment and auditor responsibilities under SOX Section 404. It begins by describing the
roles of the participants involved in developing an organization’s information system, in-
cluding systems professionals, users, and stakeholders. Then it outlines the key activities
that constitute the systems development life cycle (SDLC). These include systems plan-
ning, systems analysis, conceptual design, system selection, detailed design, system im-
plementation, and program change procedures (systems maintenance). This multistage
procedure is used to guide systems development in many organizations. Finally, it dis-
cusses SDLC risks, controls, and audit issues.

Chapter 6, “Transaction Processing and Financial Reporting Systems Overview”

This chapter provides an overview of transaction processing systems (TPS) and Finan-
cial Reporting Systems (FRS) and presents topics that are common to all TPS and FRS
applications. Subsequent chapters draw heavily from this material as we examine the
individual systems in detail. The chapter is organized into seven major sections. The
first is an overview of transaction processing. This section defines the broad objectives
of the three primary transaction cycles and specifies the roles of their individual sub-
systems. The second section describes the relationship among accounting records in
forming an audit trail in both manual and computer-based systems. The third section
examines documentation techniques used to represent both manual and computer-
based systems. The fourth section reviews the fundamental features of batch and real-
time technologies and their implication for transaction processing. The fifth section
examines data coding schemes and their role in transaction processing. The sixed sec-
tion of the chapter illustrates the central role of the general ledger as a hub that con-
nects TPS applications and provides input to the FRS. Finally, the chapter reviews the
control and audit issues related to XBRL (extendable business reporting language) in-
itiatives implemented the SEC.

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Preface xiii

Chapter 7, “Computer-Assisted Audit Tools and Techniques”

Chapter 7 presents the use of Computer-Assisted Audit Tools and Techniques
(CAATTs) for performing tests of application controls. The chapter begins with an ex-
tensive description of application controls organized into three classes: input controls,
process controls, and output controls. It examines both the black box (audit around)
and white box (audit through) approaches to testing application controls. The latter
approach requires a detailed understanding of the application’s logic. The chapter dis-
cusses five CAATT approaches used for testing application logic. These are the test data
method, base case system evaluation, tracing, integrated test facility, and parallel simulation.

Chapter 8, “CAATTs for Data Extraction and Analysis”

Chapter 8 examines the uses of CAATTs for data extractions and analysis. Auditors make
extensive use of these tools in gathering accounting data for testing application controls
and in performing substantive tests. In an IT environment, the records needed to perform
such tests are stored in computer files and databases. Understanding how data are orga-
nized and accessed is central to using data extraction tools. For this reason, a thorough
review of common flat-file and database structures is provided. Considerable attention is
devoted to relational databases, since this is the most common data structure used by mod-
ern business organizations. The coverage includes relational concepts, terminology, table-
linking techniques, database normalization, and database design procedures.
Data extraction software fall into two general categories: embedded audit modules
(EAM) and general audit software (GAS). The chapter describes the features, advantages,
and disadvantages of both. The chapter closes with a review of the key features of ACL,
the leading GAS product on the market.

Chapters 9 and 10, “Auditing the Revenue Cycle” and “Auditing the Expenditure Cycle”
Auditing procedures associated with the revenue and expenditure cycles are examined in
Chapters 9 and 10 respectively. Each chapter begins with a review of alternative technol-
ogies commonly employed in computer systems. This review is followed by the audit ob-
jectives, controls, and tests of controls that an auditor would normally perform to gather
the evidence needed to limit the scope, timing, and extent of substantive tests. Finally,
the substantive tests related to audit objectives are explained and illustrated using ACL
software. End-of-chapter material contains several ACL assignments including a compre-
hensive assignment, which spans Chapters 9, 10 and 12. An appendix to each chapter
provides the reader with a detailed description of the activities and procedures that con-
stitute the respective cycle and with the key accounting records and documents em-
ployed in transaction processing.

Chapter 11, “Enterprise Reasource Planning Systems”

This chapter presents a number of issues related to the implementation and audit of
enterprise resource planning (ERP) systems. It is comprised of five major sections.
• The first section outlines the key features of a generic ERP system by comparing the
function and data storage techniques of a traditional flat-file or database system to
that of an ERP.
• The second section describes various ERP configurations related to servers, data-
bases, and bolt-on software.
• Data warehousing is the topic of the third section. A data warehouse is a relational
or multidimensional database that supports online analytical processing (OLAP). A
Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
xiv Preface

number of issues are discussed, including data modeling, data extraction from oper-
ational databases, data cleansing, data transformation, and loading data into the
warehouse.
• The fourth section examines risks associated with ERP implementation. These in-
clude “big bang” issues, opposition to change within the organization, choosing the
wrong ERP model, choosing the wrong consultant, cost overrun issues, and disrup-
tions to operations.
• The fifth section reviews control and auditing issues related to ERPs. The discus-
sion follows the COSO control framework and addresses the significant risks associ-
ated with role granting activities.

Chapter 12, “Business Ethics, Fraud, and Fraud Detection”

Perhaps no aspect of the independent auditor’s role has caused more public and pro-
fessional concern than the external auditor’s responsibility for detecting fraud during
an audit. Recent major financial frauds have heightened public awareness of frauds
and to the terrible damage it can cause. This chapter examines the closely related
subjects of ethics and fraud and their implications for auditing. It begins with a sur-
vey of ethical issues that highlight the organization’s conflicting responsibilities to its
employees, shareholders, customers, and the general public. Management, employees,
and auditors need to recognize the implications of new information technologies for
such traditional issues as working conditions, the right to privacy, and the potential
for fraud. The section concludes with a review of the code of ethics requirements that
SOX mandates.
The chapter then considers basic fraud issues beginning with a definition of fraud.
The chapter examines the nature and meaning of fraud, differentiates between em-
ployee fraud and management fraud, explains fraud-motivating forces, and reviews
common fraud techniques. The chapter outlines the key features of SAS 99, “Consider-
ation of Fraud in a Financial Statement Audit,” and presents the results of a fraud re-
search project conducted by the Association of Certified Fraud Examiners (ACFE).
Finally, the chapter presents a number of specific fraud schemes and fraud detection
techniques that are used in practice. The discussion follows the fraud classification for-
mat derived by the ACFE, which defines three broad categories of fraud schemes:
fraudulent statements, corruption, and asset misappropriation. The chapter presents
several ACL tests that auditors can perform to help them detect fraud. The end-of-
chapter material contains a number of ACL fraud exercises as well as an integrated
fraud case. The fraud assignments and their associated data may be downloaded from
this book’s Web site.

SUPPLEMENTS
NEW PowerPoint TM slides provide valuable lecture and study aids, charts, lists, defini-
tions, and summaries directly correlated with the text.
The Solutions Manual, written by the author, contains answers to all of the end-of-
chapter problem material in the text.
The Product Web site contains revised ACL tutorials, a revised Bradmark ACL
case, and data files along with instructor solutions. These exercises and cases are tied to
chapters in the text.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Preface xv

ACKNOWLEDGMENTS
We wish to thank the following reviewers for their useful and perceptive comments:
Faye Borthick Hema Rao
(Georgia State University) (SUNY-Oswego)
John Coulter Chuck Stanley
(Western New England College) (Baylor University)
Lori Fuller Tommie Singleton
(Widener University) (University of Alabama at Birmingham)
Jongsoo Han Brad Tuttle
(Rutgers University) (University of South Carolina)
Sharon Huxley Douglas Ziegenfuss
(Teikyo Post University) (Old Dominion)
Louis Jacoby
(Saginaw Valley State University)
Orlando Katter
(Winthrop University)
Jim Kurtenbach
(Iowa State University)
Nick McGaughey
(San Jose State University)
Rebecca Rosner
(Long Island University—
CW Post Campus)

We wish to thank ACL Services, Ltd. for its cooperation in the development of the
this and for its permission to reprint screens from the software in the text.

ABOUT THE AUTHOR

James A. Hall is Professor of Accounting, Co-Director of the Computer Science and
Business program, and the Peter E. Bennett Chair in Business and Economics at Lehigh
University in Bethlehem, PA. After his discharge from the U.S. Army, he entered the
University of Tulsa in 1970 and received a BSBA in 1974 and an MBA in 1976. He
earned his Ph.D. from Oklahoma State University in 1979. Hall has worked in the field
of systems analysis and computer auditing, and has served as consultant in these areas to
numerous organizations. Professor Hall has published articles in the Journal of Account-
ing, Auditing & Finance; Journal of MIS; Communications of the ACM; Journal of Man-
agement Systems; Management Accounting; Journal of Computer Information Systems;
The Journal of Accounting Education; The Review of Accounting Information Systems;
and other professional journals. He is the author of Accounting Information Systems,
9th edition, published by South-Western College Publishing. His research interests in-
clude internal controls, computer fraud, and IT outsourcing.

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 CHAPTER 1
Auditing and Internal Control

LEARNING OBJECTIVES
After studying this chapter, you should:
• Know the difference between attest services and advisory services and be able to
explain the relationship between the two.
• Understand the structure of an audit and have a firm grasp of the conceptual elements of
the audit process.
• Understand internal control categories presented in the COSO framework.
• Be familiar with the key features of Section 302 and 404 of the Sarbanes–Oxley Act.
• Understand the relationship between general controls, application controls, and financial
data integrity.

evelopments in information technology (IT) have had a tremendous impact on

D the field of auditing. IT has inspired the reengineering of traditional business
processes to promote more efficient operations and to improve communications
within the entity and between the entity and its customers and suppliers. These
advances, however, have introduced new risks that require unique internal controls.
They have engendered the need for new techniques for evaluating controls and for
assuring the security and accuracy of corporate data and the information systems
that produce it.
This chapter provides an overview of IT auditing. We begin by describing the
various types of audits that organizations commission and distinguish between the
auditor’s traditional attestation responsibility and the emerging field of advisory ser-
vices. We go on to explain the structure of an IT audit: the relationship between
management assertions, audit objectives, tests of controls, and substantive tests are
explained. The chapter also outlines the key points of the Committee of Sponsoring
Organizations (COSO) control framework, which defines internal controls in both
manual and IT environments. The final section of the chapter examines audit issues
and implications related to Sarbanes–Oxley legislation and provides a conceptual
framework that links general controls, application controls, and financial data integ-
rity. This framework is a model for the remainder of the text.

1
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2 Chapter 1: Auditing and Internal Control

OVERVIEW OF AUDITING
Business organizations undergo different types of audits for different purposes. The most
common of these are external (financial) audits, internal audits, and fraud audits. Each of
these is briefly outlined in the following sections.

External (Financial) Audits

An external audit is an independent attestation performed by an expert—the auditor—
who expresses an opinion regarding the presentation of financial statements. This task,
known as the attest service, is performed by Certified Public Accountants (CPAs) who
work for public accounting firms that are independent of the client organization being
audited. The audit objective is always associated with assuring the fair presentation of
financial statements. These audits are, therefore, often referred to as financial audits.
The Securities and Exchange Commission (SEC) requires all publicly traded companies
be subject to a financial audit annually. CPAs conducting such audits represent the inter-
ests of outsiders: stockholders, creditors, government agencies, and the general public.
The CPA’s role is similar in concept to a judge who collects and evaluates evidence
and renders an opinion. A key concept in this process is independence. The judge must
remain independent in his or her deliberations. The judge cannot be an advocate of
either party in the trial, but must apply the law impartially based on the evidence pre-
sented. Likewise, the independent auditor collects and evaluates evidence and renders an
opinion based on the evidence. Throughout the audit process, the auditor must maintain
independence from the client organization. Public confidence in the reliability of the
company’s internally produced financial statements rests directly on an evaluation of
them by an independent auditor.
The external auditor must follow strict rules in conducting financial audits. These
authoritative rules have been defined by the SEC, the Financial Accounting Standards
Board (FASB), the American Institute of CPA (AICPA), and by federal law (Sarbanes–
Oxley [SOX] Act of 2002). With the passage of SOX, Congress established the Public
Company Accounting Oversight Board (PCAOB), which has to a great extent replaced
the function served by the FASB, and some of the functions of the AICPA (e.g., setting
standards and issuing reprimands and penalties for CPAs who are convicted of certain
crimes or guilty of certain infractions). Regardless, under federal law, the SEC has final
authority for financial auditing.

Attest Service versus Advisory Services

An important distinction needs to be made regarding the external auditor’s traditional
attestation service and the rapidly growing field of advisory services, which many public
accounting firms offer. The attest service is defined as:
an engagement in which a practitioner is engaged to issue, or does issue, a written
communication that expresses a conclusion about the reliability of a written asser-
tion that is the responsibility of another party. (SSAE No. 1, AT Sec. 100.01)

The following requirements apply to attestation services:

• Attestation services require written assertions and a practitioner’s written report.
• Attestation services require the formal establishment of measurement criteria or
their description in the presentation.

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 Overview of Auditing 3

• The levels of service in attestation engagements are limited to examination, review,

and application of agreed-upon procedures.
Advisory services are professional services offered by public accounting firms to
improve their client organizations’ operational efficiency and effectiveness. The domain
of advisory services is intentionally unbounded so that it does not inhibit the growth of
future services that are currently unforeseen. As examples, advisory services include actu-
arial advice, business advice, fraud investigation services, information system design and
implementation, and internal control assessments for compliance with SOX.
Prior to the passage of SOX, accounting firms could provide advisory services con-
currently to audit (attest function) clients. SOX legislation, however, greatly restricts the
types of nonaudit services that auditors may render to audit clients. It is now unlawful
for a registered public accounting firm that is currently providing attest services for a
client to provide the following services:
• bookkeeping or other services related to the accounting records or financial state-
ments of the audit client
• financial information systems design and implementation
• appraisal or valuation services, fairness opinions, or contribution-in-kind reports
• actuarial services
• internal audit outsourcing services
• management functions or human resources
• broker or dealer, investment adviser, or investment banking services
• legal services and expert services unrelated to the audit
• any other service that the board determines, by regulation, is impermissible
The advisory services units of public accounting firms responsible for providing IT
control-related client support have different names in different firms, but they all engage
in tasks known collectively as IT risk management. These groups often play a dual role
within their respective firms; they provide nonaudit clients with IT advisory services and
also work with their firm’s financial audit staff to perform IT-related tests of controls as
part of the attestation function.
The material outlined in this chapter relates to tasks that risk management profes-
sionals normally conduct during an IT audit. In the pages that follow, we examine what
constitutes an audit and how audits are structured. Keep in mind, however, that in many
cases the purpose of the task, rather than the task itself, defines the service being ren-
dered. For example, a risk management professional may perform a test of IT controls
as an advisory service for a nonaudit client who is preparing for a financial audit by a
different public accounting firm. The same professional may perform the very same test
for an audit client as part of the attest function. Therefore, the issues and procedures
described in this text apply to a broader context that includes advisory services and attes-
tation, as well as the internal audit function.

Internal Audits
The Institute of Internal Auditors (IIA) defines internal auditing as an independent
appraisal function established within an organization to examine and evaluate its activities
as a service to the organization.1 Internal auditors perform a wide range of activities on
behalf of the organization, including conducting financial audits, examining an operation’s

1 AAA Committee on Basic Auditing Concepts, “A Statement of Basic Auditing Concepts,” Accounting Review,
supplement to vol. 47, 1972.

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4 Chapter 1: Auditing and Internal Control

compliance with organizational policies, reviewing the organization’s compliance with

legal obligations, evaluating operational efficiency, and detecting and pursuing fraud within
the firm.
An internal audit is typically conducted by auditors who work for the organization, but
this task may be outsourced to other organizations. Internal auditors are often certified as a
Certified Internal Auditor (CIA) or a Certified Information Systems Auditor (CISA). While
internal auditors self-impose independence to perform their duties effectively, they represent
the interests of the organization. These auditors generally answer to executive management
of the organization or the audit committee of the board of directors, if one exists. The stan-
dards, guidance, and certification of internal audits are governed mostly by the IIA and, to a
lesser degree, by the Information Systems Audit and Control Association (ISACA).

External versus Internal Auditors

The characteristic that conceptually distinguishes external auditors from internal auditors
is their respective constituencies: while external auditors represent outsiders, internal
auditors represent the interests of the organization. Nevertheless, in this capacity, inter-
nal auditors often cooperate with and assist external auditors in performing aspects of
financial audits. This cooperation is done to achieve audit efficiency and reduce audit
fees. For example, a team of internal auditors can perform tests of computer controls
under the supervision of a single external auditor.
The independence and competence of the internal audit staff determine the extent to
which external auditors may cooperate with and rely on work performed by internal audi-
tors. Internal audit independence implies no subordination of judgment to another and
arises from an independent mental attitude that views events on a factual basis without
influence from an organizational structure that subordinates the internal audit function.
Some internal audit departments report directly to the controller. Under this arrangement,
the internal auditor’s independence is compromised, and the external auditor is prohibited
by professional standards from relying on evidence provided by the internal auditors. In
contrast, external auditors can rely in part on evidence gathered by internal audit depart-
ments that are organizationally independent and report to the board of directors’ audit
committee (discussed next). A truly independent internal audit staff adds value to the
audit process. For example, internal auditors can gather audit evidence throughout a fiscal
period, which external auditors may then use at the year’s end to conduct more efficient,
less disruptive, and less costly audits of the organization’s financial statements.

Fraud Audits
In recent years, fraud audits have, unfortunately, increased in popularity as a corporate
governance tool. They have been thrust into prominence by a corporate environment in
which both employee theft of assets and major financial frauds by management (e.g.,
Enron, WorldCom) have become rampant. The objective of a fraud audit is to investi-
gate anomalies and gather evidence of fraud that may lead to criminal conviction. Some-
times fraud audits are initiated by corporate management who suspect employee fraud.
Alternatively, boards of directors may hire fraud auditors to look into their own execu-
tives if theft of assets or financial fraud is suspected. Organizations victimized by fraud
usually contract with specialized fraud units of public accounting firms or with compa-
nies that specialize in forensic accounting. Typically, fraud auditors have earned the Cer-
tified Fraud Examiner (CFE) certification, which is governed by the Association of
Certified Fraud Examiners (ACFE).

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 Financial Audit Components 5

THE ROLE OF THE AUDIT COMMITTEE

The board of directors of publicly traded companies form a subcommittee known as
the audit committee, which has special responsibilities regarding audits. This commit-
tee usually consists of three people who should be outsiders (not associated with the
families of executive management nor former officers, etc.). With the advent of the
Sarbanes–Oxley Act, at least one member of the audit committee must be a “financial
expert.” The audit committee serves as an independent “check and balance” for the
internal audit function and liaison with external auditors. One of the most significant
changes imposed by SOX has been to the relationship between management and the
external auditors. Prior to SOX, external auditors were hired and fired by manage-
ment. Many believe, with some justification, that this relationship erodes auditor inde-
pendence when disputes over audit practices arise. SOX mandates that external
auditors now report to the audit committee who hire and fire auditors and resolve
disputes.
To be effective, the audit committee must be willing to challenge the internal audi-
tors (or the entity performing that function) as well as management, when necessary.
Part of its role is to look for ways to identify risk. For instance, it might serve as a sound-
ing board for employees who observe suspicious behavior or spot fraudulent activities. In
general, it becomes an independent guardian of the entity’s assets by whatever means is
appropriate. Corporate frauds often have some bearing on audit committee failures.
These include lack of independence of audit committee members, inactive audit commit-
tees, total absence of an audit committee, and lack of experienced members on the audit
committee.

FINANCIAL AUDIT COMPONENTS

The product of the attestation function is a formal written report that expresses an opin-
ion about the reliability of the assertions contained in the financial statements. The audi-
tor’s report expresses an opinion as to whether the financial statements are in conformity
with generally accepted accounting principles (GAAP); external users of financial state-
ments are presumed to rely on the auditor’s opinion about the reliability of financial
statements in making decisions. To do so, users must be able to place their trust in the
auditor’s competence, professionalism, integrity, and independence. Auditors are guided
in their professional responsibility by the 10 generally accepted auditing standards
(GAAS) presented in Table 1.1.

Auditing Standards
Auditing standards are divided into three classes: general qualification standards, field
work standards, and reporting standards. GAAS establishes a framework for prescribing
auditor performance, but it is not sufficiently detailed to provide meaningful guidance in
specific circumstances. To provide specific guidance, the AICPA issues Statements on
Auditing Standards (SASs) as authoritative interpretations of GAAS. SASs are often
referred to as auditing standards, or GAAS, although they are not the 10 generally
accepted auditing standards.
The first SAS (SAS 1) was issued by the AICPA in 1972. Since then, many SASs
have been issued to provide auditors with guidance on a spectrum of topics, including
methods of investigating new clients, procedures for collecting information from

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6 Chapter 1: Auditing and Internal Control

TABLE 1.1 Generally Accepted Auditing Standards

General Standards Standards of Field Work Reporting Standards
1. The auditor must have adequate technical 1. Audit work must be adequately 1. The auditor must state in the report
training and proficiency. planned. whether financial statements were pre-
pared in accordance with generally
accepted accounting principles.
2. The auditor must have independence of 2. The auditor must gain a sufficient 2. The report must identify those circum-
mental attitude. understanding of the internal control stances in which generally accepted
structure. accounting principles were not applied.
3. The auditor must exercise due professional 3. The auditor must obtain sufficient, 3. The report must identify any items
care in the performance of the audit and the competent evidence. that do not have adequate informative
preparation of the report. disclosures.
4. The report shall contain an expression
of the auditor’s opinion on the financial
statements as a whole.

attorneys regarding contingent liability claims against clients, and techniques for obtain-
ing background information on the client’s industry.
Statements on Auditing Standards are regarded as authoritative pronouncements
because every member of the profession must follow their recommendations or be able
to show why a SAS does not apply in a given situation. The burden of justifying depar-
tures from the SASs falls upon the individual auditor.

A Systematic Process
Conducting an audit is a systematic and logical process that applies to all forms of infor-
mation systems. While important in all audit settings, a systematic approach is particu-
larly important in the IT environment. The lack of physical procedures that can be
visually verified and evaluated injects a high degree of complexity into the IT audit
(e.g., the audit trail may be purely electronic, in a digital form, and thus invisible to
those attempting to verify it). Therefore, a logical framework for conducting an audit in
the IT environment is critical to help the auditor identify all-important processes and
data files.

Management Assertions and Audit Objectives

The organization’s financial statements reflect a set of management assertions about the
financial health of the entity. The task of the auditor is to determine whether the finan-
cial statements are fairly presented. To accomplish this goal, the auditor establishes audit
objectives, designs procedures, and gathers evidence that corroborate or refute manage-
ment’s assertions. These assertions fall into five general categories:
1. The existence or occurrence assertion affirms that all assets and equities contained
in the balance sheet exist and that all transactions in the income statement actually
occurred.
2. The completeness assertion declares that no material assets, equities, or transactions
have been omitted from the financial statements.

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 Financial Audit Components 7

3. The rights and obligations assertion maintains that assets appearing on the balance
sheet are owned by the entity and that the liabilities reported are obligations.
4. The valuation or allocation assertion states that assets and equities are valued in
accordance with GAAP and that allocated amounts such as depreciation expense
are calculated on a systematic and rational basis.
5. The presentation and disclosure assertion alleges that financial statement items are
correctly classified (e.g., long-term liabilities will not mature within one year) and
that footnote disclosures are adequate to avoid misleading the users of financial
statements.
Generally, auditors develop their audit objectives and design audit procedures based
on the preceding assertions. The example in Table 1.2 outlines these procedures.
Audit objectives may be classified into two general categories. Those in Table 1.2
relate to transactions and account balances that directly impact financial reporting. The
second category pertains to the information system itself. This category includes the
audit objectives for assessing controls over manual operations and computer technologies
used in transaction processing. In the chapters that follow, we consider both categories of
audit objectives and the associated audit procedures.

Obtaining Evidence
Auditors seek evidential matter that corroborates management assertions. In the IT envi-
ronment, this process involves gathering evidence relating to the reliability of computer
controls as well as the contents of databases that have been processed by computer pro-
grams. Evidence is collected by performing tests of controls, which establish whether
internal controls are functioning properly, and substantive tests, which determine
whether accounting databases fairly reflect the organization’s transactions and account
balances.

Ascertaining Materiality
The auditor must determine whether weaknesses in internal controls and misstatements
found in transactions and account balances are material. In all audit environments,

TABLE 1.2 Audit Objectives and Audit Procedures Based

on Management Assertions
Management Assertion Audit Objective Audit Procedure
Existence or occurrence Inventories listed on the balance sheet exist. Observe the counting of physical inventory.
Completeness Accounts payable include all obligations to Compare receiving reports, supplier invoices,
vendors for the period. purchase orders, and journal entries for the
period and the beginning of the next period.
Rights and obligations Plant and equipment listed in the balance Review purchase agreements, insurance poli-
sheet are owned by the entity. cies, and related documents.
Valuation or allocation Accounts receivable are stated at net Review entity’s aging of accounts and evaluate
realizable value. the adequacy of the allowance for uncorrectable
accounts.
Presentation and disclosure Contingencies not reported in financial Obtain information from entity lawyers about the
accounts are properly disclosed in footnotes. status of litigation and estimates of potential loss.

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
Discovering Diverse Content Through
Random Scribd Documents
abstinence they eat voraciously.' Burnet, in
Schoolcraft's Arch., vol. i., p. 231; Parker's Notes on
Tex., p. 235; Edward's Hist. Tex., p. 108.
[690] The tribe 'lived in the most abject condition of
filth and poverty.' Browne's Apache Country, p. 96.
'With very few exceptions, the want of cleanliness is
universal—a shirt being worn until it will no longer
hang together, and it would be difficult to tell the
original color.' Letherman, in Smithsonian Rept., 1855,
p. 290. 'They are fond of bathing in the summer, ...
but nothing can induce them to wash themselves in
winter.' Cremony's Apaches, p. 302. They give off very
unpleasant odors. Möllhausen, Reisen in die
Felsengeb., tom. i., p. 307. 'They seem to have a
natural antipathy against water, considered as the
means of cleansing the body ... water is only used by
them in extreme cases; for instance, when the vermin
become too thick on their heads, they then go through
an operation of covering the head with mud, which
after some time is washed out.' Dodt, in Ind. Aff.
Rept., 1870, p. 130; Ives' Colorado Riv., 108; Backus,
in Schoolcraft's Arch., vol. iv., p. 214; Parker's Notes
on Tex., p. 203; Arricivita, Crónica Seráfica, p. 470.
[691] 'They defecate promiscuously near their huts;
they leave offal of every character, dead animals and
dead skins, close in the vicinity of their huts.' Ind. Aff.
Rept. Spec. Com., 1867, p. 339; Stratton's Capt.
Oatman Girls, p. 114; Hardy's Trav., p. 380.
[692] The Mojave 'arms are the bow and arrow, the
spear and the club.' Sitgreaves' Zuñi Ex., p. 18. 'Armed
with bows and arrows.' Fremont and Emory's Notes of
Trav., p. 39. The Querechos 'use the bow and arrow,
lance and shield.' Marcy's Army Life, pp. 19, 23. 'The
Apache will invariably add his bow and arrows to his
personal armament.' Cremony's Apaches, pp. 15, 75-6,
103, 189. 'Neben Bogen und Pfeilen führen sie noch
sehr lange Lanzen.' Möllhausen, Tagebuch, p. 230.
'They use the bow and arrow and spear.' Letherman,
in Smithsonian Rept., 1855, p. 293. 'Armed with bows
and arrows, and the lance.' Backus, in Schoolcraft's
Arch., vol. iv., p. 214. For colored lithograph of
weapons see Whipple, Ewbank, and Turner's Rept., p.
50, in Pac. R. R. Rept., vol. iii. 'El armamento de los
apaches se componen de lanza, arco y flechas.'
Cordero, in Orozco y Berra, Geografía, p. 372. 'Las
armas de los apaches son fusil, flechas y lanza.' García
Conde, in Soc. Mex. Geog., Boletin, tom. v., p. 315.
'Los Yumas son Indios ... de malas armas, muchos no
llevan arco, y si lo llevan es mal dispuesto, y con dos ó
tres flechas.' Garces, in Arricivita, Crónica Seráfica, p.
419; Sedelmair, Relacion, in Doc. Hist. Mex., serie iii.,
tom. iv., p. 851; Alegre, Hist. Comp. de Jesus, tom. iii.,
p. 111; Malte-Brun, Précis de la Géog., tom. vi., p.
399; Parker's Notes on Tex., p. 190; Drew, in Ind. Aff.
Rept., 1869, p. 105; Odin, in Domenech, Jour., p. 450;
Wislizenus' Tour, p. 71; Dewees' Texas, p. 233;
Holley's Texas, p. 153; Brownell's Ind. Races, p. 543;
Dragoon Camp., p. 153; Moore's Texas, p. 33; Ward's
Mexico, vol. ii., p. 602; Mühlenpfordt, Mejico, vol. ii.,
pt. ii., p. 421; Lachapelle, Raousset-Boulbon, p. 82;
Combier, Voy., p. 224; Brantz-Mayer's Mex., Aztec,
etc., vol. ii., p. 123; Thümmel, Mexiko, p. 444; Peters'
Life of Carson, p. 452; Cutts' Conq. of Cal., p. 185;
Bartlett's Pers. Nar., vol. i., pp. 328-9, 451; Pagés'
Travels, vol. i., p. 107; Linati, Costumes, plate xxii.;
Armin, Das Heutige Mexiko, p. 274; Möllhausen,
Mormonenmädchen, tom. ii., p. 152; Figuier's Hum.
Race, pp. 480-2, with cut.
[693] 'Their weapons of war are the spear or lance,
the bow, and the laso.' Hughes' Doniphan's Ex., p.
173.
[694] Among 'their arms of offence' is 'what is called
Macána, a short club, like a round wooden mallet,
which is used in close quarters.' Hardy's Trav., p. 373.
'War clubs were prepared in abundance.' Stratton's
Capt. Oatman Girls, p. 176. Die Apachen 'nur Bogen,
Pfeile und Keulen.' Thümmel, Mexiko, p. 444. 'Their
clubs are of mezquite wood (a species of acacia) three
or four feet long.' Emory's Rept. U. S. and Mex.
Boundary Survey, vol. i., p. 108. 'Ils n'ont d'autre arme
qu'un grand croc et une massue.' Soc. Géog., Bulletin,
série v., No. 96, p. 186. 'Arma sunt ... oblongi lignei
gladii multis acutis silicibus utrimque muniti.' De Laet,
Novus Orbis, p. 311. 'Sus Armas son Flechas, y
Macanas.' Torquemada, Monarq. Ind., tom. i., p. 681.
Among the Comanches: 'Leur massue est une queue
de buffle à l'extrémité de laquelle ils insèrent une
boule en pierre on en métal.' Soc. Géog., Bulletin,
série v., No. 96, p. 193; Mowry, in Ind. Aff. Rept.,
1857, p. 302.
[695] 'Mit vierstreifigen Strickschleudern bewaffnet.'
Mexikanische Zustände, tom. i., p. 64. 'Sie fechten mit
Lanzen, Büchsen, Pfeilen und Tamahaks.' Ludecus,
Reise, p. 104. 'Une petite hache en silex.' Soc. Géog.,
Bulletin, série v., No. 96, p. 193; Mühlenpfordt, Mejico,
tom. ii., p. 539; Treasury of Trav., p. 31; Escudero,
Noticias de Chihuahua, p. 230; Domenech's Deserts,
vol. ii., p. 272.
[696] The Querecho 'bows are made of the tough and
elastic wood of the "bois d'arc" or Osage orange
(Maclura Aurantiaca), strengthened and reenforced
with the sinews of the deer wrapped firmly around
them, and strung with a cord made of the same
material.' Marcy's Army Life, p. 24. The Tonto 'bow is a
stout piece of tough wood ... about five feet long,
strengthened at points by a wrapping of sinew ...
which are joined by a sinew string.' Smart, in
Smithsonian Rept., 1867, p. 418. The Navajo 'bow is
about four feet in length ... and is covered on the back
with a kind of fibrous tissue.' Letherman, in
Smithsonian Rept., 1855, p. 293. The Yuma 'bow is
made of willow.' Emory's Rept. U. S. and Mex.
Boundary Survey, vol. i., p. 108. 'Langen Bogen von
Weidenholz.' Möllhausen, Reisen in die Felsengeb.,
tom. i., p. 124. Apaches: 'the bow forms two
semicircles, with a shoulder in the middle; the back of
it is entirely covered with sinews, which are laid on ...
by the use of some glutinous substance.' Pike's Explor.
Trav., p. 338. 'Los tamaños de estas armas son
differentes, segun las parcialidades que las usan.'
Cordero, in Orozco y Berra, Geografía, p. 372;
Möllhausen, Tagebuch, p. 360; Malte-Brun, Précis de la
Géog., tom. vi., p. 453; Whipple, in Pac. R. R. Rept.,
vol. iii., p. 98; Pattie's Pers. Nar., pp. 117, 149; Palmer,
in Harper's Mag., vol. xvii., p. 450.
[697] The Apaches: 'Tous portaient au poignet gauche
le bracelet de cuir ... Ce bracelet de cuir est une
espèce de paumelle qui entoure la main gauche, ... Le
premier sert à amortir le coup de fouet de la corde de
l'arc quand il se détend, la seconde empêche les
pennes de la flèche de déchirer la peau de la main.'
Ferry, Scènes de la vie Sauvage, p. 256. 'With a
leather bracelet on one wrist and a bow and quiver of
arrows form the general outfit.' Smart, in Smithsonian
Rept., 1867, p. 418.
[698] The Coyoteros 'use very long arrows of reed,
finished out with some hard wood, and an iron or flint
head, but invariably with three feathers at the opposite
end.' Cremony's Apaches, p. 103. Navajoes: 'the arrow
is about two feet long and pointed with iron.'
Letherman, in Smithsonian Rept., 1855, p. 293. The
Querechos 'arrows are twenty inches long, of flexible
wood, with a triangular point of iron at one end, and
two feathers ... at the opposite extremity.' Marcy's
Army Life, p. 24. The Apache 'arrows are quite long,
very rarely pointed with flint, usually with iron. The
feather upon the arrow is placed or bound down with
fine sinew in threes, instead of twos.... The arrow-
shaft is usually made of some pithy wood, generally a
species of yucca.' Henry, in Schoolcraft's Arch., vol. v.,
p. 209. 'Sagittæ acutis silicibus asperatæ.' De Laet,
Novus Orbis, p. 311. 'Arrows were ... pointed with a
head of stone. Some were of white quartz or agate,
and others of obsidian.' Whipple, in Pac. R. R. Rept.,
vol. iii., p. 98. The Tonto 'arrows ... are three feet long
... the cane is winged with four strips of feather, held
in place by threads of sinew ... which bears on its free
end an elongated triangular piece of quartz, flint, or
rarely iron.' Smart, in Smithsonian Rept., 1867, p. 418.
The Lipan arrows 'have four straight flutings; the
Comanches make two straight black flutings and two
red spiral ones.' Domenech's Deserts, vol. ii., p. 270;
Sitgreaves' Zuñi Ex., p. 18; Tempsky's Mitla, p. 82;
Hassel, Mex. Guat., p. 276; Conder's Mex. Guat., vol.
ii., p. 76; Möllhausen, Tagebuch, p. 360; Möllhausen,
Flüchtling, tom. iv., p. 31; Pattie's Pers. Nar., p. 149.
[699] The Apache 'quivers are usually made of deer-
skin, with the hair turned inside or outside, and
sometimes of the skin of the wild-cat, with the tail
appended.' Henry, in Schoolcraft's Arch., vol. v., p.
210. 'Quiver of sheep-skin.' Palmer, in Harper's Mag.,
vol. xvii., p. 461. 'Quiver of fresh-cut reeds.' Fremont
and Emory's Notes of Trav., p. 39. 'Un carcax ó bolsa
de piel de leopardo en lo general.' Cordero, in Orozco
y Berra, Geografía, p. 373; Whipple, Ewbank, and
Turner's Rept., p. 31, in Pac. R. R. Rept., vol. iii.;
Tempsky's Mitla, p. 80.
[700] 'The spear is eight or ten feet in length,
including the point, which is about eighteen inches
long, and also made of iron.' Letherman, in
Smithsonian Rept., 1855, p. 293. Should the Apaches
possess any useless firearms, 'generalmente vienen á
darles nuevo uso, haciendo de ellas lanzas, cuchillos,
lengüetas de flechas.' Cordero, in Orozco y Berra,
Geografía, p. 372. 'La lanza la usan muy larga.' García
Conde, in Soc. Mex. Geog., Boletin, tom. v., p. 315.
'Lance of fifteen feet in length.' Pike's Explor. Trav., p.
338; Hassel, Mex. Guat., p. 276; Holley's Texas, p.
153; Cutts' Conq. of Cal., p. 242; Revista Científica,
tom. i., p. 162; Parker's Notes on Tex., p. 195; Pattie's
Pers. Nar., p. 298.
[701] The Comanche 'shield was round ... made of
wicker-work, covered first with deer skins and then a
tough piece of raw buffalo-hide drawn over, ...
ornamented with a human scalp, a grizzly bear's claw
and a mule's tail ... for the arm were pieces of cotton
cloth twisted into a rope.' Parker's Notes on Tex., p.
195. 'En el brazo izquierdo llevaba el chimal, que es un
escudo ovalado, cubierto todo de plumas, espejos,
chaquiras y adornos de paño encarnado.' Revista
Científica, tom. i., p. 162. Their shield 'is generally
painted a bright yellow.' Domenech's Deserts, vol. ii.,
p. 268. 'Shield of circular form, covered with two
thicknesses of hard, undressed buffalo hide, ... stuffed
with hair ... a rifle-ball will not penetrate it unless it
strikes perpendicular to the surface.' Marcy's Army
Life, pp. 24-5; Möllhausen, Flüchtling, tom. iv., p. 31;
Tempsky's Mitla, p. 80. A 'Navajo shield ... with an
image of a demon painted on one side ... border of
red cloth, ... trimmed with feathers.' Palmer, in
Harper's Mag., vol. xvii., p. 454; Linati, Costumes,
plate xxii.; Shepard's Land of the Aztecs, p. 182;
Edward's Hist. Tex., p. 104.
[702] 'Wherever their observations can be made from
neighboring heights with a chance of successful
ambush, the Apache never shows himself.' Cremony's
Apaches, pp. 79, 189. 'Attacking only when their
numbers, and a well-laid ambush, promise a certainty
of success.' Smart, in Smithsonian Rept., 1867, p. 419.
'Colocan de antemano una emboscada.' Cordero, in
Orozco y Berra, Geografía, p. 375; Parker, in Ind. Aff.
Rept., 1869, pp. 221-3, 256; Domenech's Deserts, vol.
ii., p. 4; Emory's Reconnoissance, p. 47; Emory's Rept.
U. S. and Mex. Boundary Survey, p. 107; Hassel, Mex.
Guat., p. 276; Soc. Géog., Bulletin, série v., No. 96, p.
186; Davis, in Ind. Aff. Rept., 1868, p. 161.
[703] 'Salen ... generalmente divididos en pequeñas
partidas para ocultar mejor sus rastros.... Es
imponderable la velocidad con que huyen despues que
han ejecutado un crecido robo ... las montañas que
encumbran, los desiertos sin agua que atraviesan.'
García Conde, in Soc. Mex. Geog., Boletin, tom. v., p.
316. 'They steal upon their enemies under the cover of
night.' Emory's Rept. U. S. and Mex. Boundary Survey,
vol. i., p. 107; Murr, Nachrichten, p. 303; Lachapelle,
Raousset-Boulbon, p. 83; Apostólicos Afanes, p. 434;
Cordero, in Orozco y Berra, Geografía, pp. 375-6;
Browne's Apache Country, p. 279; Figuier's Hum.
Race, p. 480; Hassel, Mex. Guat., p. 276.
[704] 'La practica, que observan para avisarse los unos
à los otros ... es levantar humaredas.' Villa-Señor y
Sanchez, Theatro, tom. ii., p. 394. 'Smokes are of
various kinds, each one significant of a particular
object.' Cremony's Apaches, pp. 183-4. 'In token of
retreate sounded on a certaine small trumpet ... made
fires, and were answered againe afarre off ... to giue
their fellowes vnderstanding, how wee marched and
where we arriued.' Coronado, in Hakluyt's Voy., tom.
iii., p. 376; Möllhausen, Flüchtling, tom. ii., p. 157;
Smart, in Smithsonian Rept., 1867, p. 419.
[705] 'La suma crueldad con que tratan á los vencidos
atenaccandolos vivos y comiendose los pedazos de la
carne que la arrancan.' Doc. Hist. N. Vizcaya, MS., p.
4. 'Their savage and blood-thirsty natures experience a
real pleasure in tormenting their victim.' Cremony's
Apaches, p. 266. 'Hang their victims by the heels to a
tree and put a slow fire under their head.' Browne's
Apache Country, pp. 201, 93, 96. Among the Navajos,
'Captives taken in their forays are usually treated
kindly.' Letherman, in Smithsonian Rept., 1855, p. 295.
'Ils scalpent avec la corde de leur arc, en la tournant
rapidement autour de la tête de leur victime.'
Lachapelle, Raousset-Boulbon, p. 82; Murr,
Nachrichten, p. 303; Stratton's Capt. Oatman Girls, pp.
114-118, 138, 149, 218; Farnham's Trav., p. 32;
Graves, in Ind. Aff. Rept., 1854, p. 180; Labadi, in Ind.
Aff. Rept., 1862, p. 247; Malte-Brun, Précis de la
Géog., tom. vi., p. 453; Scenes in the Rocky Mts., p.
180; Stone, in Hist. Mag., vol. v., p. 167; Henry, in
Schoolcraft's Arch., vol. v., p. 212; Doc. Hist. Mex.,
serie iv., tom. iii., p. 10; Pattie's Pers. Nar., p. 118.
[706] Cremony's Apaches, p. 216; Whipple, in Pac. R.
R. Rept., vol. iii., p. 114.
[707] 'Obran en la guerra con mas táctica que los
apaches.' García Conde, in Soc. Mex. Geog., Boletin,
tom. v., p. 318. 'A young man is never considered
worthy to occupy a seat in council until he has
encountered an enemy in battle.' Marcy's Army Life, p.
34; Domenech's Deserts, vol. ii., p. 22; Domenech,
Jour., pp. 140-1; Foote's Texas, vol. i., p. 298;
Kennedy's Texas, vol. i., p. 346; Maillard's Hist. Tex., p.
243.
[708] 'When a chieftain desires to organize a war-
party, he ... rides around through the camp singing the
war-song.' Marcy's Army Life, p. 53. 'When a chief
wishes to go to war ... the preliminaries are discussed
at a war-dance.' Schoolcraft's Arch., vol. ii., p. 132;
Armin, Das Heutige Mexiko, p. 280; Gregg's Com.
Prairies, vol. ii., p. 315.
[709] 'They dart forward in a column like lightning....
At a suitable distance from their prey, they divide into
two squadrons.' Holley's Texas, p. 153. 'A Comanche
will often throw himself upon the opposite side of his
charger, so as to be protected from the darts of the
enemy.' Gregg's Com. Prairies, vol. ii., pp. 312-13;
Dewees' Texas, p. 234; Shepard's Land of the Aztecs,
p. 182; Ludecus, Reise, p. 104.
[710] 'Ils tuent tous les prisonniers adultes, et ne
laissent vivre que les enfants, qu'ils élèvent avec soin
pour s'en servir comme d'esclaves.' Humboldt, Essai
Pol., tom. i., p. 290. 'Invariably kill such men as offer
the slightest impediment to their operations, and take
women and children prisoners.' Marcy's Army Life, pp.
24, 54. 'Prisoners of war belong to the captors.'
Burnet, in Schoolcraft's Arch., vol. i., p. 232; Farnham's
Trav., p. 32; Figuier's Hum. Race, p. 480; Pattie's Pers.
Nar., p. 41; Foote's Texas, vol. i., p. 298; Horn's
Captivity, p. 15; Hassel, Mex. Guat., p. 205.
[711] 'Ten chiefs were seated in a circle within our
tent, when the pipe, the Indian token of peace, was
produced ... they at first refused to smoke, their
excuse being, that it was not their custom to smoke
until they had received some presents.' Gregg's Com.
Prairies, vol. ii., p. 39.
[712] 'I saw no earthenware vessels among them; the
utensils employed in the preparation of food being
shallow basins of closely netted straw. They carried
water in pitchers of the same material, but they were
matted all over with a pitch.' Smart, in Smithsonian
Rept., 1867, p. 419. 'Aus Binsen und Weiden
geflochtene Gefässe, mitunter auch einige aus Thon
geformte;' ... by the door stood 'ein breiter Stein ...
auf welchem mittelst eines kleineren die Mehlfrüchte
zerrieben wurden.' Möllhausen, Tagebuch, pp. 396,
404. 'Panniers of wicker-work, for holding provisions,
are generally carried on the horse by the women.'
Henry, in Schoolcraft's Arch., vol. v., p. 210;
Neighbors, in Schoolcraft's Arch., vol. ii., p. 129. 'Their
only implements are sticks.' Greene, in Ind. Aff. Rept.,
1870, p. 140. 'They (the Axuas of Colorado River) had
a beautiful fishing-net made out of grass.' ... 'They had
also burnt earthen jars, extremely well made. The size
of each of them might be about two feet in diameter
in the greatest swell; very thin, light, and well formed.'
Hardy's Trav., p. 338. 'Nets wrought with the bark of
the willow.' Domenech's Deserts, vol. i., p. 220;
Browne's Apache Country, p. 200. 'Tienen mucha loza
de las coloradas, y pintadas y negras, platos, caxetes,
saleros; almofias, xicaras muy galanas: alguna de la
loza está vidriada. Tienen mucho apercibimiento de
leña, é de madera, para hacer sus casas, en tal
manera, á lo que nos dieron á entender, que cuando
uno queria hacer casa, tiene aquella madera allí de
puesto para el efecto, y hay mucha cantidad. Tiene
dos guaxexes á los lados del pueblo, que le sirven para
se bañar, porque de otros ojos de agua, á tiro de
arcabuz, beben y se sirven. A un cuarto de legua va el
rio Salado, que decimos, por donde fué nuestro
camino, aunque el agua salada se pierde de muchas
leguas atrás.' Castaño de Sosa, in Pacheco, Col. Doc.
Inéd., tom. iv., p. 331; Taylor, in Cal. Farmer, Feb.
14th, 1862; Browne's Apache Country, p. 200. 'Their
only means of farming are sharpened sticks.' Colyer, in
Ind. Aff. Rept., 1871, p. 50.
[713] 'Their utensils for the purpose of grinding
breadstuff, consist of two stones; one flat, with a
concavity in the middle; the other round, fitting partly
into the hollow of the flat stone.' Henry, in
Schoolcraft's Arch., vol. v., p. 209; Smart, in
Smithsonian Rept., 1867, p. 418; Velasco, Noticias de
Sonora, p. 282.
[714] 'The cradle of the Navajo Indians resembles the
same article made by the Western Indians. It consists
of a flat board, to support the vertebral column of the
infant, with a layer of blankets and soft wadding, to
give ease to the position, having the edges of the
frame-work ornamented with leather fringe. Around
and over the head of the child, who is strapped to this
plane, is an ornamented hoop, to protect the face and
cranium from accident. A leather strap is attached to
the vertebral shell-work, to enable the mother to sling
it on her back.' Schoolcraft's Arch., vol. iv., pp. 435-6,
and plate p. 74.
[715] 'The saddle is not peculiar but generally
resembles that used by the Mexicans. They ride with a
very short stirrup, which is placed further to the front
than on a Mexican saddle. The bit of the bridle has a
ring attached to it, through which the lower jaw is
partly thrust, and a powerful pressure is exerted by
this means when the reins are tightened.' Letherman,
in Smithsonian Rept., 1855, p. 292. 'Sa selle est faite
de deux rouleaux de paille reliés par une courroie et
maintenus par une sangle de cuir.' Lachapelle,
Raousset-Boulbon, p. 82; Tempsky's Mitla, p. 80. The
Navajos have 'aus zähem Eschenholz gefertigten
Sattelbogen.' Möllhausen, Flüchtling, tom. iv., p. 39.
[716] 'Das Netz war weitmaschig, aus feinen, aber
sehr starken Bastfäden geflochten, vier Fuss hoch, und
ungefähr dreissig Fuss lang. Von vier zu vier Fuss
befanden sich lange Stäbe an demselben, mittelst
welcher es im Wasser, zugleich aber auch auf dem
Boden und aufrecht gehalten wurde.' Möllhausen,
Reisen in die Felsengeb., tom. i., p. 227; Domenech's
Deserts, vol. i., p. 220.
[717] 'El apache para sacar lumbre, usa ... un pedazo
de sosole y otro de lechuguilla bien secos. Al primero
le forman una punta, lo que frotan con la segunda con
cuanta velocidad pueden á la manera del ejercicio de
nuestros molinillos para hacer el chocolate: luego que
ambos palos se calientan con la frotacion, se
encienden y producen el fuego.' Velasco, Noticias de
Sonora, p. 282.
[718] The Navajos 'manufacture the celebrated, and,
for warmth and durability, unequaled, Navajo blanket.
The Navajo blankets are a wonder of patient
workmanship, and often sell as high as eighty, a
hundred, or a hundred and fifty dollars.' Walker, in
Ind. Aff. Rept., 1872, p. 53. 'Navajo blankets have a
wide and merited reputation for beauty and
excellence.' Cremony's Apaches, p. 305; Ind. Aff. Rept.
Spec. Com., 1867, p. 341; Turner, in Nouvelles Annales
des Voy., 1852, tom. cxxxv., p. 314; Whipple, Ewbank,
and Turner's Rept., pp. 13, 32, in Pac. R. R. Rept., vol.
iii.; Davis' El Gringo, p. 411; Hughes' Doniphan's Ex.,
p. 203; Scenes in the Rocky Mts., p. 180; Figuier's
Hum. Race, p. 481; Peters' Life of Carson, p. 125;
Prichard's Nat. Hist. Man, vol. ii., p. 567; Farnham's
Life in Cal., pp. 373-4.
[719] 'This art may have been acquired from the New
Mexicans, or the Pueblo Indians.' Eaton, in
Schoolcraft's Arch., vol. iv., p. 217. 'This manufacture
of blankets ... was originally learned from the Mexicans
when the two people lived on amicable terms.'
Cremony's Apaches, p. 367.
[720] 'The blanket is woven by a tedious and rude
process, after the manner of the Pueblo Indians.... The
manner of weaving is peculiar, and is, no doubt,
original with these people and the neighboring tribes.'
Letherman, in Smithsonian Rept., 1855, p. 291;
Schoolcraft's Arch., vol. iv., p. 437.
[721] 'The spinning and weaving is done ... by hand.
The thread is made entirely by hand, and is coarse
and uneven.' Letherman, in Smithsonian Rept., 1855,
p. 291. 'The wool or cotton is first prepared by
carding. It is then fastened to the spindle near its top,
and is held in the left hand. The spindle is held
between the thumb and the first finger of the right
hand, and stands vertically in the earthen bowl. The
operator now gives the spindle a twirl, as a boy turns
his top, and while it is revolving, she proceeds to draw
out her thread, precisely as is done by our own
operatives, in using the common spinning-wheel. As
soon as the thread is spun, the spindle is turned in an
opposite direction, for the purpose of winding up the
thread on the portion of it next to the wooden block.'
Backus, in Schoolcraft's Arch., vol. iv., p. 436.
[722] Backus, in Schoolcraft's Arch., vol. iv., p. 436.
'The colors are woven in bands and diamonds. We
have never observed blankets with figures of a
complicated pattern.' Letherman, in Smithsonian Rept.,
1855, p. 291.
[723] 'The colors, which are given in the yarn, are red,
black, and blue. The juice of certain plants is employed
in dyeing, but it is asserted by recent authorities that
the brightest red and blue are obtained by macerating
strips of Spanish cochineal, and altamine dyed goods,
which have been purchased at the towns.' Backus, in
Schoolcraft's Arch., vol. iv., p. 436. 'The colors are red,
blue, black, and yellow; black and red being the most
common. The red strands are obtained by unravelling
red cloth, black by using the wool of black sheep, blue
by dissolving indigo in fermented urine, and yellow is
said to be by coloring with a particular flower.'
Letherman, in Smithsonian Rept., 1855, p. 291. The
women 'welche sich in der Wahl der Farben und der
Zusammenstellung von bunten Streifen und
phantastischen Figuren in dem Gewebe gegenseitig zu
übertreffen suchen. Ursprünglich trugen die Decken
nur die verschiedenen Farben der Schafe in breiten
Streifen, doch seit die Navahoes farbige, wollene
Stoffe von Neu-Mexiko beziehen können, verschaffen
sie sich solche, um sie in Fäden aufzulösen, und diese
dann zu ihrer eigenen Weberei zu verwenden.'
Möllhausen, Reisen in die Felsengeb., tom. ii., p. 235;
Ruxton's Adven. Mex., p. 195.
[724] 'Ils (the Apaches) travaillent bien les cuirs, font
de belles brides.' Lachapelle, Raousset-Boulbon, p. 82.
'They manufacture rough leather.' Pike's Explor. Trav.,
p. 335. 'Man macht Leder.' Hassel, Mex. Guat., p. 195.
'It has been represented that these tribes (the
Navajos) wear leather shoes.... Inquiry from persons
who have visited or been stationed in New Mexico,
disaffirms this observation, showing that in all cases
the Navajo shoes are skins, dressed and smoked after
the Indian method.' Schoolcraft's Arch., vol. v., p. 204;
Cremony's Apaches, p. 305; Gregg's Com. Prairies, vol.
i., p. 286. They 'knit woolen stockings.' Davis' El
Gringo, p. 411. 'They also manufacture ... a coarse
woolen cloth with which they clothe themselves.'
Clark, in Hist. Mag., vol. viii., p. 280; Domenech's
Deserts, vol. i., p. 403, vol. ii., pp. 244-5. 'The
Navajoes raise no cotton.' Backus, in Schoolcraft's
Arch., vol. iv., p. 212. 'Sie sind noch immer in einigen
Baumwollengeweben ausgezeichnet.' Thümmel,
Mexiko, p. 349. 'These people (the inhabitants of
Arizona in 1540) had cotton, but they were not very
carefull to vse the same: because there was none
among them that knew the arte of weauing, and to
make apparel thereof.' Alarchon, in Hakluyt's Voy., vol.
iii., p. 433; Bent, in Schoolcraft's Arch., vol. i., p. 243;
Ten Broeck, in Schoolcraft's Arch., vol. iv., p. 89;
Torquemada, Monarq. Ind., tom. i., p. 680; Alcedo,
Diccionario, tom. iii., p. 184.
[725] The Xicarillas, 'manufacture a sort of pottery
which resists the action of fire.' Domenech's Deserts,
vol. ii., p. 8; Graves, in Ind. Aff. Rept., 1854, p. 177.
The Yuma 'women make baskets of willow, and also of
tule, which are impervious to water; also earthen ollas
or pots, which are used for cooking and for cooling
water.' Emory's Rept. U. S. and Mex. Boundary Survey,
vol. i., p. 111; Revillagigedo, Carta, MS., p. 21. 'Figure
4. A scoop or dipper, from the Mohave tribe, and as
neat and original an article in earthenware as could
well be designed by a civilized potter.' Whipple,
Ewbank, and Turner's Rept., p. 46, in Pac. R. R. Rept.,
vol. iii. 'Professor Cox was informed that the New
Mexican Indians colored their pottery black by using
the gum of the mezquite, which has much the
appearance and properties of gum arabic, and then
baking it. Much of the ancient pottery from the
Colorado Chiquito is colored, the prevailing tints being
white, black, and red.' Foster's Pre-Hist. Races, p. 250;
Ruxton's Adven. Mex., p. 195. The Yampais had 'some
admirably made baskets of so close a texture as to
hold water; a wicker jar coated with pine tree gum.'
Sitgreaves' Zuñi. Ex., p. 10; Bent, in Schoolcraft's
Arch., vol. i., p. 243.
[726] Gregg's Com. Prairies, p. 286. 'In regard to the
manufacture of plumage, or feather-work, they
certainly display a greater fondness for decorations of
this sort than any Indians we have seen.... I saw no
exhibition of it in the way of embroidery.' Simpson's
Jour. Mil. Recon., p. 79; Thümmel, Mexiko, p. 349.
[727] 'Mines d'argent exploitées par les Comanches,
qui en tirent des ornements pour eux et pour leurs
chevaux, ainsi que des balles pour leurs fusils.'
Domenech, Jour., p. 132.
[728] The Mescaleros had 'a raft of bulrush or cane,
floated and supported by some twenty or thirty hollow
pumpkins fastened together.' Hutchings' Cal. Mag., vol.
iii., p. 56. The Yumas had 'batteaus which could hold
200 or 300 pounds weight.' Id., vol. iv., p. 546. The
Mojaves had 'Flössen, die von Binsen-Bündeln
zusammengefügt waren (die einzige Art von Fahrzeug,
welche ich bei den Bewohnern des Colorado-Thales
bemerkte).' Möllhausen, Tagebuch, p. 401. 'Merely
bundles of rushes placed side by side, and securely
bound together with willow twigs ... their owners
paddled them about with considerable dexterity.'
Whipple, in Pac. R. R. Rept., vol. iii., p. 117, and plate.
Möllhausen, Reisen in die Felsengeb., tom. i., pp. 238,
254; Ives' Colorado Riv., p. 69.
[729] 'Immense numbers of horses and sheep,
attesting the wealth of the tribe.' Ives' Colorado Riv.,
pp. 128, 130. 'They possess more wealth than all the
other wild tribes in New Mexico combined.' Graves, in
Ind. Aff. Rept., 1854, p. 179. 'They are owners of large
flocks and herds.' Bent, in Schoolcraft's Arch., vol. i., p.
243; Eaton, in Schoolcraft's Arch., vol. iv., p. 217;
Backus, in Schoolcraft's Arch., vol. iv., pp. 211, 212;
Scenes in the Rocky Mts., p. 180; Davis' El Gringo, p.
411; Letherman, in Smithsonian Rept., 1855, pp. 291-
2; Gallatin, in Nouvelles Annales des Voy., 1851, tom.
cxxxi., p. 289; Prichard's Nat. Hist. Man, vol. ii., p. 567;
Hughes' Doniphan's Ex., p. 173; Peters' Life of Carson,
p. 124; Thümmel, Mexiko, p. 349; Simpson's Jour. Mil.
Recon., p. 79; Palmer, in Harper's Mag., vol. xvii., p.
460; Cremony's Apaches, p. 254; Emory's
Reconnoissance, p. 60.
[730] The Jicarilla Apaches 'manufacture a species of
coarse earthenware, which they exchange for corn and
wheat.' Keithly, in Ind. Aff. Rept., 1863, p. 115.
Stratton's Capt. Oatman Girls, p. 123.
[731] 'Das Eigenthum des Vaters nicht auf den Sohn
übergeht, sondern dass Neffen und Nichten als die
rechtmässigen Erben anerkannt werden wenn nicht
der Vater bei Lebzeiten schon seine Habe an die
eigenen Kinder geschenkt hat.' Möllhausen, Reisen in
die Felsengeb., tom. ii., p. 234. 'The husband has no
control over the property of his wife.... Property does
not descend from father to son, but goes to the
nephew of the decedent, or, in default of a nephew, to
the niece ... but if, while living, he distributes his
property to his children, that disposition is recognised.'
Letherman, in Smithsonian Rept., 1855, pp. 294-5.
'When the father dies ... a fair division is not made;
the strongest usually get the bulk of the effects.'
Bristol, in Ind. Aff. Rept. Spec. Com., 1867, p. 357.
[732] 'The blankets, though not purchasable with
money ... were sold, in some instances, for the most
trifling article of ornament or clothing.' Simpson's Jour.
Mil. Recon., p. 81. Shell beads, which they call 'pook,'
are their substitute for money.' Whipple, in Pac. R. R.
Rept., vol. iii., p. 115.
[733] The Querechos encountered by Coronado had
with them 'un grand troupeau de chiens qui portaient
tout ce qu'ils possédaient.' Castañeda, in Ternaux-
Compans, Voy., série i., tom. ix., p. 117. 'The only
property of these people, with the exception of a few
articles belonging to their domestic economy, consists
entirely in horses and mules.' Marcy's Army Life, p. 22;
Domenech's Deserts, vol. ii., p. 23; Kennedy's Texas,
vol. i., p. 347; Marcy's Rept., p. 188; Möllhausen,
Tagebuch, pp. 116-17.
[734] 'There are no subdivisions of land acknowledged
in their territory, and no exclusive right of game.'
Neighbors, in Schoolcraft's Arch., vol. ii., p. 131. 'Their
code is strictly Spartan.' Marcy's Army Life, p. 23.
[735] 'They are sufficiently astute in dealing.' Burnet,
in Schoolcraft's Arch., vol. i., p. 232. 'Le chef des
Indiens choisit, parmi ces objets, ceux qui sont
nécessaires à sa tribu.' Soc. Géog., Bulletin, série v.,
No. 96, p. 193. 'In Comanche trade the main trouble
consists in fixing the price of the first animal. This
being settled by the chiefs.' Gregg's Com. Prairies, vol.
ii., p. 45; Parker's Notes on Tex., pp. 190, 234; Burnet,
in Schoolcraft's Arch., vol. i., p. 232; Domenech, Jour.,
p. 130; Dewees' Texas, p. 36.
[736] Mr Bartlett, describing an excursion he made to
the Sierra Waco near the Copper Mines in New Mexico,
says, he saw 'an overhanging rock extending for some
distance, the whole surface of which is covered with
rude paintings and sculptures, representing men,
animals, birds, snakes, and fantastic figures ... some of
them, evidently of great age, had been partly defaced
to make room for more recent devices.' Bartlett's Pers.
Nar., vol. i., pp. 170-4, with cuts. In Arizona, Emory
found 'a mound of granite boulders ... covered with
unknown characters.... On the ground nearby were
also traces of some of the figures, showing some of
the hieroglyphics, at least, to have been the work of
modern Indians.' Emory's Reconnoissance, pp. 89, 90,
with cut. The Comanches 'aimaient beaucoup les
images, qu'ils ne se lassaient pas d'admirer.'
Domenech, Jour., p. 136.
[737] 'The Apaches count ten thousand with as much
regularity as we do. They even make use of the
decimal sequences.' Cremony's Apaches, p. 237.
[738] 'They have no computation of time beyond the
seasons ... the cold and hot season ... frequently count
by the Caddo mode—from one to ten, and by tens to
one hundred, &c.... They are ignorant of the elements
of figures.' Neighbors, in Schoolcraft's Arch., vol. ii.,
pp. 129-30. 'Ce qu'ils savent d'astronomie se borne à
la connaissance de l'étoile polaire.... L'arithmétique des
sauvages est sur leurs doigts; ... Il leur faut
absolument un objet pour nombrer.' Hartmann and
Millard, Tex., pp. 112-13.
[739] The Navajos have no tribal government, and in
reality no chiefs. Letherman, in Smithsonian Rept.,
1855, p. 288. 'Their form of government is so
exceedingly primitive as to be hardly worthy the name
of a political organization.' Davis' El Gringo, pp. 412,
413; Ives' Colorado Riv., p. 71. 'Ils n'ont jamais connu
de domination.' Soc. Géog., Bulletin, série. v., No. 96,
p. 187. 'Each is sovereign in his own right as a warrior.'
Cremony's Apaches, p. 177.
[740] 'It is my opinion that the Navajo chiefs have but
very little influence with their people.' Bennett, in Ind.
Aff. Rept., 1869, p. 238, and 1870, p. 152; Bristol, in
Ind. Aff. Rept. Spec. Com., 1867, p. 357.
[741] 'Los padres de familia ejercen esta autoridad en
tanto que los hijos no salen de la infancia, porque
poco antes de salir de la pubertad son como libres y
no reconocen mas superioridad que sus propias
fuerzas, ó la del indio que los manda en la campaña.'
Velasco, Noticias de Sonora, pp. 282-3. 'Every rich
man has many dependants, and these dependants are
obedient to his will, in peace and in war.' Backus, in
Schoolcraft's Arch., vol. iv., p. 211; Ten Broeck, in
Schoolcraft's Arch., vol. iv., p. 89. 'Every one who has
a few horses and sheep is a "head man."' Letherman,
in Smithsonian Rept., 1855, p. 288; Möllhausen,
Reisen in die Felsengeb., tom. ii., p. 233. The rule of
the Querechos is 'essentially patriarchal.' Marcy's Army
Life, p. 20.
[742] 'When one or more (of the Navajos) are
successful in battle or fortunate in their raids to the
settlements on the Rio Grande, he is endowed with the
title of captain or chief.' Bristol, in Ind. Aff. Rept.,
1867, p. 357. 'En cualquiera de estas incorporaciones
toma el mando del todo por comun consentimiento el
mas acreditado de valiente.' Cordero, in Orozco y
Berra, Geografía, p. 373. The Comanches have 'a right
to displace a chief, and elect his successor, at
pleasure.' Kennedy's Texas, vol. i., p. 346. A chief of
the Comanches is never degraded 'for any private act
unconnected with the welfare of the whole tribe.'
Schoolcraft's Arch., vol. ii., p. 130.
[743] The office of chief is not hereditary with the
Navajos. Cremony's Apaches, p. 307. The wise old
men of the Querechos 'curb the impetuosity of
ambitious younger warriors.' Marcy's Army Life, p. 20.
'I infer that rank is (among the Mojaves), to some
extent, hereditary.' Ives' Colorado Riv., pp. 67, 71.
'This captain is often the oldest son of the chief, and
assumes the command of the tribe on the death of his
father,' among the Apaches. Henry, in Schoolcraft's
Arch., vol. v., p. 210.
[744] The Mescaleros and Apaches 'choose a head-
man to direct affairs for the time being.' Carleton, in
Smithsonian Rept., 1854, p. 315. 'Es gibt auch
Stämme, an deren Spitze ein Kriegs- sowie ein
Friedens-Häuptling steht.' Armin, Das Heutige Mexiko,
p. 279; García Conde, in Soc. Mex. Geog., Boletin,
tom. v., p. 315.
[745] When Col. Langberg visited the Comanches who
inhabit the Bolson de Mapimi, 'wurde dieser Stamm
von einer alten Frau angeführt.' Froebel, Aus Amerika,
tom. ii., p. 222; Id., Cent. Amer., p. 352; Hardy's Trav.,
p. 348. 'I have never known them (Comanches) to
make a treaty that a portion of the tribe do not violate
its stipulations before one year rolls around.'
Neighbors, in Ind. Aff. Rept., 1857, p. 267.
[746] The chiefs of the Comanches 'are in turn subject
to the control of a principal chief.' Kennedy's Texas,
vol. i., p. 345. 'La autoridad central de su gobierno
reside en un gefe supremo.' Revista Científica, tom. i.,
p. 57; Escudero, Noticias de Chihuahua, p. 229. The
southern Comanches 'do not of late years
acknowledge the sovereignty of a common ruler and
leader in their united councils nor in war.' Marcy's
Army Life, p. 43. The Gila Apaches acknowledge 'no
common head or superior.' Merriwether, in Ind. Aff.
Rept., 1854, pp. 170, 172.
[747] The Comanches 'hold regular councils quarterly,
and a grand council of the whole tribe once a year.'
Edward's Hist. Tex., p. 108. 'At these councils prisoners
of war are tried, as well as all cases of adultery, theft,
sedition and murder, which are punished by death.
The grand council also takes cognizance of all disputes
between the chiefs, and other matters of importance.'
Maillard's Hist. Tex., p. 244. 'Their decisions are of but
little moment, unless they meet the approbation of the
mass of the people; and for this reason these councils
are exceedingly careful not to run counter to the
wishes of the poorer but more numerous class, being
aware of the difficulty, if not impossibility, of enforcing
any act that would not command their approval.'
Collins, in Ind. Aff. Rept., 1857, p. 274. 'Singulis pagis
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