Computer Aided Audit Tools and Techniques (Caatts)
Computer Aided Audit Tools and Techniques (Caatts)
Test Data
The test data method is used to establish
application integrity by processing specially
prepared sets of input data through
production applications that are under review.
Computer Operations
PrepareTest
Test
Prepare
Transactions
Transactions
AndResults
Results
And
Transaction
Transaction
TestData
Data
Test
Computer
Computer
Application
Application
System
System
Computer
Computer
Output
Output
Auditor Compares
Manually
Manually
Processed
Processed
Results
Results
Test Data
Disadvantages of Test
Data Techniques
1. Auditors must rely on computer services
personnel to obtain a copy of the application
for test purposes.
2. Provides static picture of application integrity
3. Relatively high cost to implement
Illustration of ITF
Approach
Computer Operations
Actual
Actual
Transactions
Transactions
PrepareITF
ITF
Prepare
Transactions
Transactions
AndResults
Results
And
ITF
ITF
Transactions
Transactions
Computer
Computer
Application
Application
System
System
Reports
Reports
WithOnly
Only
With
ActualData
Data
Actual
Auditors
DataFiles
Files
Data
ITF Data
Reports
Reports
WithOnly
Only
With
ITFData
Data
ITF
Auditor
Compares
Manually
Manually
Processed
Processed
Results
Results
Advantages of ITF
Disadvantages of ITF
Parallel Simulation
Parallel Simulation requires the auditor to
write a program that simulates key features or
processes of the application under review
Illustration of Parallel
Simulation
Computer Operations
Auditors
Actual
Actual
Transactions
Transactions
Computer
Computer
Application
Application
System
System
ActualClient
Client
Actual
Report
Report
Auditors
Auditors
Simulation
Simulation
Program
Program
Auditor Compares
Auditor
Auditor
Simulation
Simulation
Report
Report