Page 103 - Microsoft Word - 00 IWB ACCA F7.docx
P. 103
Evidence
Test data Audit software
Disadvantages Risk of corrupting the Bespoke software
client's systems. (specific to one client)
can be expensive to set
Requires time to be spent up.
on the client's system if
used in a live environment Training of audit staff will
which may not be be required incurring
convenient for the client. additional cost.
The audit software may
slow down or corrupt the
client's systems.
If errors are made in the
design of the software,
issues may go
undetected by the
auditor.
99
