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COMPUTERS - Coggle Diagram
COMPUTERS
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related control procedures and are used predominantly to perform tests of controls, although
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- System Development & Implementation Controls System maintenance Controls (Change controls), Organisational & Management Controls, Access controls, data & programs, Computer Operating Controls, System Software Controls and Business Continuity Controls.
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- User controls and Programmed controls
- Input controls, Processing controls, Output controls and Master file. Types of controls e.g segregation of duties, authorisation, access controls etc
- Edit checks : Field presence checks, Screen check, Validity or existence check, Dependency check, Screen prompts, Specific character check etc
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b) Understanding and interrogating the management information system: Where a computerised systems are more complex, and the computer generates information
internally through automated routines, the auditor needs to adopt a different approach
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Types of CAATs : Test data, Integrated test facility, Parallel simulation, Embedded audit facility, Data orientated audit software (Data CAATs)
Factors that will influence the decision to use CAAT’s : Complexity of the clients system, Volume of transactions/output, Data stored in electronic form, Availability of skills in the audit team, The attitude of the client etc.