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Testing computer application controls - PowerPoint PPT Presentation

Chapter 7: Computer-Assisted Audit Techniques [CAATs]

Chapter 7: Computer-Assisted Audit Techniques [CAATs]. IT Auditing & Assurance, 2e, Hall & Singleton. INTRODUCTION TO INPUT CONTROLS. Designed to ensure that the transactions that bring data into the system are valid, accurate, and complete Data input procedures can be either:

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Output Controls

Output Controls. Ensure that system output is not lost, misdirected, or corrupted and that privacy is not violated. Exposures of this sort can cause serious disruptions to operations and may result in financial losses to a firm.

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Testing computer application controls - PowerPoint PPT Presentation

Chapter 7: Computer-Assisted Audit Techniques [CAATs]

Output Controls