Computer Assisted Audit Technique Essay

August 10, 2017 Accounting

The trial information technique is chiefly designed to prove the effectivity of the internal control processs which are incorporated in the client’s computing machine plan. The aim of the trial information technique is to find whether the client’s computing machine plans can correctly manage valid and invalid conditions as they arise.

To carry through this nonsubjective the hearer prepares test informations ( fabricated minutess ) that consist of valid and invalid conditions. The hearer enters the trial information into the system and have the informations processed by the entity’s computing machine plans. Since the hearer is the 1 who crates the trial information. the hearer knows what the end product should look like presuming the client’s computing machine plans is working efficaciously. The hearer so compares the processing consequences with his preset end product. If the end product generated by the client’s plan is the same as the auditor’s expected end product. the hearer may reason that the client’s plan is dependable.

A disadvantage of the trial information technique is that the hearer does non hold an confidence that the plan tested is the same plan used by the client throughout the accounting procedure. . In order to get the better of this disadvantage. the trial information technique can be extended to an integrated trial installation ( ITF )

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An incorporate trial installation ( ITF ) creates a fabricated entity in a database to treat trial minutess at the same time with unrecorded input. It can be used to integrate trial minutess into a normal production tally of a system. Its advantage is that periodic testing does non necessitate separate trial procedures. However. careful planning is necessary. and trial informations must be isolated from production informations. Integrated trial installation is considered a utile audit tool during an IT audit because it uses the same plans to compare treating utilizing independently calculated information. This involves puting up dummy entities on an application system and treating trial or production informations against the entity as a agency of verifying treating truth.

When utilizing ITF. the hearer must be watchful to the danger of polluting the client’s maestro file. Therefore. attention must be taken to change by reversal or eliminates the effects of all audit trial minutess in order to avoid taint of client’s computing machine files.

Parallel Simulation

The trial informations and ITF methods both process trial informations through existent plans. With parallel simulation. the hearer processes existent client informations on an audit plan similar to some facet of the client’s plan. The hearer compares the consequences of this processing with the consequences of the processing done by the client’s plan.

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