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11 Cards in this Set
- Front
- Back
Database Admin
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Maintains database
Restricts access Responsible for IT internal control |
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Systems Analyst
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Recommends changes or upgrades
Liaison between IT and users |
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Librarian
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o Responsible for disc storage
o Holds system documentation |
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What Generalized Audit Software does
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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 |
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Structured Query Language (SQL)
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o Relational database
Group of related spreadsheets Retrieves information through Queries |
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Test Data Method
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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 |
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Parallel Simulation
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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 |
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Advantages of using Generalized Audit Software
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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 |
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Disadvantages of using Generalized Audit Software
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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 |
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Integrated Test Facility
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Auditor creates dummy record within client's actual system
Advantage - Actual program in operations Disadvantage - Coordination and purge dummy transaction |
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Embedded Audit Module
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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 |