PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen

Materialesamling til edb-revision
5. Audit software consists of computer programs used by the
auditor, as part of his auditing procedures, to process data
of audit significance from the entity´s accounting system. It
may consist of package programs, purpose-written programs,
and utility programs. Regardless of the source of the programs,
the auditor should substantiate their validity for audit
purposes prior to use.
– Package programs are generalized computer programs
designed to perform data processing functions
which include reading computer files, selecting information,
performing calculations, creating data files
and printing reports in a format specified by the auditor.
– Purpose-written programs are computer programs designed
to perform audit tasks in specific circumstances.
These programs may be prepared by the auditor,
by the entity or by an outside programmer engaged
by the auditor. In some cases, existing entity
programs may be used by the auditor in their original
or in a modified state because it may be more efficient
than developing independent programs.
– Utility programs are used by the entity to perform
common data processing functions, such as sorting,
creating and printing files. These programs are generally
not designed for audit purposes and, therefore,
may not contain contain such features as automatic record
counts or control totals.
Test Data
6. Test data techniques are used in conducting audit procedures
by entering data (e.g., a sample of transactions) into an entity´s
computer system, and comparing the results obtained
with predetermined results. Examples of such uses are:
– Test data used to test specific controls in computer
programs, such as on-line password and data access
controls.
– Test transactions selected from previously processed
transactions or created by the auditor to test specific
processing characteristics of an entity´s computer system.
Such transactions are generally processed separately
from the entity´s normal processing.
– Test transactions used in an integrated test facility
where a “dummy” unit (e.g., a department or employee)
is established, and to which test transactions
are posted during the normal processing cycle.
When test data is processed with the entity´s normal processing,
the auditor should ensure that the test transactions
are subsequently eliminated from the entity´s accounting records.
Uses of CAATs
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Audit software anvendes primært til substansrevision.
Package programs er generelle programpakker
og revisionsprogrammer. Utility programs
er generelle programpakker
Test data g˚ar IKKE ud p˚a at teste data. Systemer
testes ved hjælp at testdata. Der er tale om
systemrevision