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automed tools and techniques - Coggle Diagram
automed tools and techniques
CAATs
Audit software ( subtantives)
generalised audit software
custom audit software
bebefit
caculation and comparisions more quickly
test more transactions than manual
allow actual computer files to be a test from the originating program rather than printouts from spool or preview files dependent on other software
cost- effective in long term if client dows not change its systems
difficults
the cost desiging test using audit software can be substantial
cost trainning staff
errors are made in the design ofther audit software => waste cost and audit time
disrupts if clients change accounting system
test data (test of control)
vd :Kiểm tra dữ liệu được sử dụng để kiểm tra các hoạt động kiểm soát như cài đặt mật khẩu và truy cập hệ thống.
benefits
test data provides evidens that the software or computer system used by the client are working effectively by testing program controls
once basic test data have been designed, the level of ongoing time needed and costs incuurred likely to be low until client's systems change
difficults
single point of time can not prove that program was in use throughout the period under review
client's system change
resulting corruption of data files
Audit data analytics