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Module_06 Application software Audit (Ch.03 Auditing Application …

- - - - Engagement planning
      - Risk assessment
      - Performance & supervision
      - Materiality
      - Evidence
      - Using the work of other experts
      - Risk of irregularities
        & illegal acts
    - - Gather information
        & plan
      - Obtain understanding of internal control
      - Compliance tests
      - Substantive tests
      - Conclude the audit
    - - GAS (Generalised
        Audit software)
      - Specialised Audit software
      - Utility software
    - - Snapshot
      - Integrated test facility
      - System activity
        file interrogation
      - Embedded Audit facility
      - Continuous &
        intermittent simulation
  - - - External or User view
      - Conceptual or Global view
      - Physical or internal view
- - - - Busi.objective
      - Busi.model
      - Busi.process
      - Busi.controls
      - Busi.application
  - - - Business goal
      - Nature of
        business
        
        Geographical spread
        
        Volume of transaction
        
        Regulatory structure
- - - - Completeness
      - Accuracy
      - Validity
      - Authorisation
      - Segregation of duties
    - - Effectiveness
      - Efficiency
      - Confidentiality
      - Availability
      - Compliance
      - Reliability
    - - Source data preparation & authorisation
      - Source data collection & entry
      - Accuracy, completeness & authenticity checks
      - Processing integrity & validity
      - Output review, reconciliation & error handling
      - Transaction authentication & integrity