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System Integrity and Validity 1

System Integrity and Validity 1. Running Head: System Integrity and Validity System Integrity and Validity University of Phoenix Date:. System Integrity and Validity 2. System Integrity and Validity. Introduction:

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System Integrity and Validity 1

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  1. System Integrity and Validity 1 Running Head: System Integrity and Validity System Integrity and Validity University of Phoenix Date:

  2. System Integrity and Validity 2 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.

  3. System Integrity and Validity 3 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

  4. System Integrity and Validity 4 Audit Productivity Tools • Use of technology in audit process for following activities: • Planning and Tracking • Documentation • Communication and data transfer • Resource Management • Data Management

  5. System Integrity and validity 5 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

  6. System Integrity and Validity 6 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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