Transcript Slide 1

System Integrity and Validity 1
Running Head: System Integrity and Validity
System Integrity and Validity
University of Phoenix
Date:
System Integrity and Validity
System Integrity and Validity
 Introduction:
 Computer is important tool, especially for auditing
 All types of audits and auditors can take advantage of
Software tools and techniques.
 Two categories of software tools
 Computer assisted audit technique (CAAT)
 Audit productivity tools.
2
System Integrity and Validity
The use of CAAT to validate data &
system integrity
 CAAT use software, applications, extract and analyze data
 Identify potential fraud within data
 CAAT improve audit with quality and speed
 IS auditors verify the integrity of the system
3
System Integrity and Validity
Audit Productivity Tools
 Use of technology in audit process for following activities:
 Planning and Tracking
 Documentation
 Communication and data transfer
 Resource Management
 Data Management
4
System Integrity and validity
Kudler Recommendations
 Linked with sales and need well-established software
 CAAT is more suitable to the Kudler
 Compliance testing as well as substantive testing, Kudler can
be employed to test the adequacy of control system
 Kudler can detect errors or miscalculations quicker
5
System Integrity and Validity
References
 Champlain, Jack J. (2003), Auditing information systems,
retrieved on January 24th, 2010 from
http://books.google.com/books?id=WG7DfOTtjTAC&lpg=
PT296&dq=Computer%20Assisted%20Auditing%20Techni
que&as_brr=3&client=firefoxa&pg=PT296#v=onepage&q=C
omputer%20Assisted%20Auditing%20Technique&f=fals
 Gallegos, Fredrick (2004), Information technology control and
audit, retrieved from EBSCOhost from UOP online library.
 Gray, Lain; Manson, Stuart (1989), The audit process, retrieved
from Google books on January 22nd, 2010.
6