Kudler's System Integrity Validation Describe Selected Computer Essay

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Kudler's System integrity Validation Describe selected computer assisted auditing techniques validate data system integrity system. Explain functions audit productivity software. Explain audit productivity software systems designed

Kudler's system integrity validation

The essay gives a detailed information on how computer assisted auditing technique can be used in the validation of data and system integrity within an accounting information system, the functions of audit productivity and an account of the audit productivity software used in the system designed.

The recommendation given to Kudler Fine Food tends to show how computer have increasingly become important in the auditing field and how it has made auditing easer at the same time offering numerous advantages to the business.

Role of Kudler's system integrity validation (CAAT) in the Audit process

According to Lovata, (2000 p 60-68). And David Janvrin an assistant professor at Iowa State University, Kudler's system integrity validation or Computer assisted Audit Technique (CAAT) uses specific applications and software to extract and evaluate files, their trends, identify the expectation or purpose of audit and then report any fraud found among the data or file given.

Thou many audit firms including the leading international auditing firm Deloite have pointed out that from an international viewpoint the application of computer assisted auditing techniques in the validation of data and system integrity is not as high as it was initially expected but this could improve and more businesses will use CAAT due to the fact that research has proven that it improves audit effectiveness, quality and the speed at which it performs its' task is also high as compared with the traditional manual auditing.

CAAT is comprised of utility programs, purpose-written programs and auditing package programs, that enhances validations of data and system integrity.

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Kudler's system integrity validation will identify journal entries; examine fraud risks and also inventory completeness and existence, and according to the SAS Nos. 104-111 (risk standard) Kudler's system integrity validation will be able to choose from the electronic files available any transaction as a sample to audit, sort transactions using specified characteristic, evaluate the whole file or records instead of only the sample and then the system will give a report on control effectiveness. Lastly Kudler's system will be able to conduct certain procedures which include the aging of accounts receivable to examine the accuracy level of all files.

Another important fact to note about use of CAAT in validation of data and system integrity is the role played by IS auditor who will be in charge of operating the system and will also preview the final report for verification, conduct if necessary a reconciliation of accounts. The IS auditor is also supposed to confirm integrity of the CAAT system be conducting initial trials and ensure that security and confidentiality of the data are maintained.

Functions of audit productivity software

Shumate & Brooks (2001, pp 50-55). listed some of the functions of audit productivity software to include; analysis of statistics, extraction of sample file or data, identifying missing sequence from the trend of data, stratification and queries of data, cross tabulation and calculation of figures in the data or file given.

Dowling & Leech (2007p 92-116). has also given a separate list of functions that can be performed by audit productivity software that include; documenting and presenting data to users in the form of flow charts, graphs or word document, transfer of files from one department or office to the other, management of data….....

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