System Integrity and Validation Essay example
In addition to the audit plan for the analyzed processes, of Kudler Fine Foods, encouragement of ways to improve audit documentation and process, by using computer technology was addressed to Kudler’s management team. As a result, Kudler Fine Foods management team is considering incorporating proposed computer assisted auditing techniques (CAATs) within its systems. CAATs will increase efficiency levels of an auditor’s personal productivity during analysis and data extraction of the audit which is beneficial to the performance of Kudler. CAAT will also service as a validation agent providing assurance of data integrity and reliability to the operations of Kudler Fine Foods for its users. CAAT surfaces inconsistencies that can …show more content…
“Productivity tools include any software that assists the auditor in performing administrative tasks more efficiently” based upon the needs of the company (Bagranoff, 2008, pg. 179). Such tools will enable Kudler’s management team and company the ability to extract sufficient and dependable data sources more effectively in opposition of manual processing points done so previously. The ISACA Standards Board issued Guideline 70 that “provides guidance in the areas of CAATs planning, execution, documentation, and reporting” (Bagranoff, 2008, pg 185). Incorporation of CAATs software increases efficiency levels of an auditor’s personal productivity during analysis and data extraction of the audit involving an array of data information. CAATs software allows auditors to investigate, examine, and reconcile trends that are “useful evidence to support predefined audit objectives” (Bagranoff, 2008, pg.