Computer Assisted Audit Technique Essay

The tribulation info proficiency is primarily designed to raise the effectiveness of the internal control procedures which are embodied in the lymph nodes calculating machine course. The object lens of the try out data technique is to determine whether the invitees information doing governing body programs can correctly handle validated and invalid conditions as they arise.To accomplish this objective the listener prepares test data (fictitious proceeding) that incorporate of valid and invalid conditions. The attendee enters the test data into the system and ease up the data processed by the entitys figurer programs. Since the analyseor is the one who crates the test data, the attendee knows what the output should look like assuming the lymph nodes computer programs is process effectively. The auditor then compares the bear on results with his determine output. If the output generated by the thickenings program is the akin as the auditors expected out put, the auditor whitethorn conclude that the clients program is reliable.A disadvantage of the test data technique is that the auditor does not have an assurance that the program tested is the same program used by the client throughout the accounting process. . In hostel to overcome this disadvantage, the test data technique can be extended to an incorporated test facility (ITF)An integrated test facility (ITF) creates a fictitious entity in a database to process test transactions simultaneously with live input. It can be used to incorporate test transactions into a normal action pasture of a system. Its advantage is that periodic examen does not require separate test processes. However, careful planning is necessary, and test data must be isolated from production data. Integrated test facility is considered a useful audit tool during an IT audit because it uses the same programs to compare processing utilise independently calculated data. This involves setting up dummy enti ties on an application system and processing test or production data against the entity as a kernel of verifying processing accuracy.When using ITF, the auditor must be alert to the risk of infection of contaminating the clients outgo file. Thus, care must be interpreted to reverse or eliminates the effects of exclusively audit test transactions in order to avoid contamination of clients computer files.Parallel exemplarThe test data and ITF methods both process test data through legitimate programs. With parallel simulation, the auditor processes real client data on an audit program similar to some aspect of the clients program. The auditor compares the results of this processing with the results of the processing done by the clients program.