System Integration and Validation

documentation, materiality and risk, internal control, statistical tools, and the overall audit plan and program.

There are two common strategies for integration testing. These strategies are top-down & bottom-up. The top-down approach tests the highest-level code first down to the lowest level codes. This show defects at the top level of the software earlier in the process. The bottom-up integrated testing method test from the sub-units to the main-units of the program.

Kudler Fine Food has expanded business and updated their computer systems to meet demands. As IT information is adopted within the organization, automation control processes has become more virtualized. To ensure that Kudler’s computerize systems function properly an audit must be performed on an annual basis. Management at Kudler Fine Foods wants to see the proposed audit schedules for all systems. Management wants to know the types of audit and how they will be conducted. In addition, management would like to know about events that might prevent reliance on auditing through the computer.

Test Plan: The software is tested using two levels of testing viz. black box testing and white box testing. White box testing could be carried out in three different phases viz. unit testing system/integration testing and validation testing. • Unit Testing: Unit testing, also known as Module Testing, focuses verification efforts on the module. The module is tested separately and this is carried out at the programming stage itself.Unit Test comprises of the set of tests performed by an individual programmer before integration of the unit into the system. Unit test focuses on the smallest unit of software design- the software component or module. Using component level design, important control paths are tested to uncover errors within the boundary of the module. Unit test is white box oriented and the step can be conducted in parallel for

New audit technologies assist in audit. It make the audit well organized and best results are achieved efficiently and effectively. The auditor uses computer assisted technique to perform the audit. The ultimate purpose for the use of technology is for a faster and more efficient audit process.

Testing is the next phase of the implementation phase. A comprehensive testing program includes a stepwise process starting with unit testing, followed by testing of group components called integration testing and concluded with entire systems test (Satzinger et al., 2004, p. 640). Individual units or modules are tested prior to integration with more advanced modules, using driver modules. Once a set of modules are put together, integration testing can take place. These test include checking for interface compatibility, run-time exceptions, parameter values and unexpected state interactions (Satzinger et al., p. 644-645). Jeff Theobald suggests that an effort should be made to concentrate not on just errors in a single application or module, but also the system as a whole and between systems (Theobald, 2007). After these tests are completed, the project goes on to system testing. System testing often involves daily “build and smoke” tests, where the system is set to run and is observed for “smoke” or errors (McConnell, 1996). The TPI credentialing system was tested in this manner. The project made it through the first two testing

normally initiate software testing as they write codes. This most naturally, is dependent on the

Larry has inconsistencies with the verification protocols. He is kind with the caller, but at the extent of not following the protocols. Larry needs work on using phonetic spelling, following the scripts that been provided, capturing accurate station information, and attempting the NAPE process prior to giving out information.

Gail is still struggling to follow the verification protocols and this seems to be when she is taking new information or as her shift gets later. She is kind with her callers, but needs to be mindful in her responses and that they do not come off impersonal. Gail also needs to work on using the phonetic spelling with the provided letters, capturing accurate station information, and following the provided scripts.

Over the last several weeks, there have been several recommendations made to update and replace the current software of Kudler Fine Foods IT audit systems. These recommendations have been made in hopes of making the company more efficient and profitable. According to most recent research, there are several audit systems that seem to best suit all audit functions of Kudler Fine Foods. Having said that, it is important that Kudler’s management consider the legitimacy of data and integrity within their auditing system. This analysis describes how Kudler Fine Foods is able to benefit from the use of new audit software. It also explains how the Computer Assisted Auditing Techniques confirms the company’s system data integrity.

Due to increasing economic and financial growth, many types of audit have been incorporated throughout the development process of internal activities. Audits can be performed manually or they can incorporate technology. According to Hunton and

In 1984, Congress charged the Army with disposing of all stockpiled chemical weapons and given until 1997 to do so. There where chemical weapons since the World War I era that the United States had stockpiled (J. Pike, 2008). The need to dispose of said chemical weapons is how Johnston Atoll Chemical Agent Disposal System, also referred to as JACADS, came to be (J. Pike, 2008). Construction started in the 1986 but it wasn’t until 1993 that JACADs was fully operational and able to destroy chemical weapons (J. Pike, 2008). Johnston Atoll then closed for good in 2009 (G. Mahall, 2009).

Bear in mind that upper management is ultimately accountable for any missing data or documentation. External auditors often expect requested information to be provided within one to two days, so information management systems must be efficient and organized. Software systems are proven ways to integrate efforts, increase compliance tracking and reduce errors and redundancies. Many software programs provide customized reports that specifically address different compliance requirements. These reports act as helpful performance controls that can be integrated into internal audits. Software systems also expand reporting capabilities, checks and balances and process and workflow

The need for improve fraud risk assessment noted by fraud examiners, and monitoring-while continuing to improve auditing technologies and computer-assisted audit techniques (CAATs), points to the changing nature of fraud in the current accounting

This software was developed by Grant Bodie who has over 30 years of development and management experience in data access and audit analytics. Grant is a pioneer in the audit analytics field. As founder and software architect of ACL Services Ltd until 2003, he defined audit analytics for most users. Grant is also a Chartered Accountant and prior to ACL spent 12 years in the Deloitte organization, specializing in audit analytics. His passion for customer-driven product development has enabled Arbutus to continue to define the state of the art in audit analytics capabilities. Arbutus ' proven and powerful analytics support a broad range of auditors and other professionals.