System Integration and Validation

970 Words Jun 20th, 2011 4 Pages
System Integration and Validation
Computer technology has advanced enough to help auditors find more efficient ways to audit. By using different auditing techniques and utilizing audit productivity software auditors can find errors in a business computer system faster and easier. Using this type of computer technology improves Audit documentation and processes. Computer Assisted Auditing Techniques or CAAT’s can be used to validate data and system integrity by using different types such as testing data, integrated test facility and parallel simulation etc. Also by integrating Audit productivity software such as electronic working papers, groupware, and reference libraries, and document management, an auditor’s personal productivity is
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Fabricated test data is prepared and integrated into the program, it is run through the application and the results are compared to the results that are expected to be obtained. The test deck method depends a lot on the abilities of the auditor to anticipate and capture all deviations and exceptions. The auditor must be able to find and use different scenarios that may arise in order to detect errors. An auditor must be able to analyze the data appropriately and carefully so that any errors are not overlooked. Auditors can use another technique similar to the test deck method. The test deck method is used by not incorporating it with live data. However, integrated test facility method is used the same way except that it is incorporated with live data and is run through the client’s system along with normal transaction processing. The last technique used is called parallel simulation. With this technique the auditor uses audit software to reproduce a part of an application or the entire application to test data on. The data that is run on the client’s original application is used again and run on the reproduced program and the results are compared and any errors analyzed.
Functions of Audit Productivity Software
Productivity software is a tool used to assist auditors in performing their tasks more efficiently. Audit productivity software is useful to an auditor because it performs functions such as risk assessment, scheduling,
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