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.
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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
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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
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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
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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.
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