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COMPUTER AUDIT – THE BASICS
COMPUTER ASSISTED AUDITING TECHNIQUES
Around the • Review and comparison of input and output documents.
• Select a sample of processed transactions and trace back to source/
computer • Suitable in simple systems with less volumes of transactions.
origin.
Through the • Testing the computer system and the controls built into the system.
• It’s a test of controls (send data through the system and test if all controls
and parameters are working correctly).
computer • Can be used to effectively and efficiently audit a highly computerized
system (e.g. a bank).
With the • Using the computer to assist in the performance of audit procedures
(mainly substantive testing).
computer • Using the computer to produce electronic/ automated work papers, audit
programs and financial statements.
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