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11 Cards in this Set

  • Front
  • Back
Database Admin
 Maintains database
 Restricts access
 Responsible for IT internal control
Systems Analyst
 Recommends changes or upgrades
 Liaison between IT and users
Librarian
o Responsible for disc storage
o Holds system documentation
What Generalized Audit Software does
o Uses computer speed to quickly sort data and
files, which leads to a more efficient audit
o Compatible with different client IT systems
o Extracts evidence from client databases
o Tests data without auditor needing to spend time
learning the IT system in detail
o Client-tailored or commercially produced
Structured Query Language (SQL)
o Relational database
 Group of related spreadsheets
 Retrieves information through Queries
Test Data Method
o Auditor processes data with client’s computer
o Fake transactions are used to test program control
procedures
o Each control needs to only be tested once
o Problem
 Fake data could combine with real data
Parallel Simulation
o Client data is processed using Generalized Audit
Software (GAS)
o Sample size can be expanded without significantly
increasing the audit cost
o GAS output compared to client output
Advantages of using Generalized Audit Software
1. Independent of client's program and personnel
2. Less computer expertise is needing compared to writing original programs
3. It can run on a variety of systems
Disadvantages of using Generalized Audit Software
1. May only process only sequential files
2. Modifications may be necessary for specific audit
3. Audit software cannot examine items not in machine-readable from
4. It has limited application in an online, real time system
Integrated Test Facility
Auditor creates dummy record within client's actual system
Advantage - Actual program in operations
Disadvantage - Coordination and purge dummy transaction
Embedded Audit Module
Integral part of application system that is designed to identify & report actual transactions & other info that meet criteria having significance
Advantage - Permits continuous monitoring of online; realtime
Disadvantage - Audit hooks must be programmed