Page 25 - PowerPoint Presentation

COMPUTER AUDIT – THE BASICS

SYSTEM ORIENTED CAATS

• Regarded as “auditing through the computer”.

• Test Data – where valid and invalid data is pushed

trough the system., e.g. valid and invalid ID

numbers. System should reject the invalid ID

numbers, otherwise controls are not working.

• Auditor must know the theoretical outcome and

compare it to actual from system.

• However, does not mean controls were working

throughout the period of testing.

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