CAAT

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control systems for control testing

Used to check the controls that prevent processing of invalid data by entering data;--to test breach limits, unreasonable amount;

Significant problem: test data cannot easily to remove without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphon off the funds in fraudulent members' bank account.  

** Continuous review of the data recorded by the system, EAF as referred.

Reliance on the work of internal audit

(1) Whether can be used at all: if lacks of objectivity, competence, systematic and disciplined approach, none of its work can be relied on;

(2) Which areas and what extent? For the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control systems for control testing

Used to check the controls that prevent processing of invalid data by entering data;--to test breach limits, unreasonable amount;

Significant problem: test data cannot easily to remove without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphon off the funds in fraudulent members' bank account.  

** Continuous review of the data recorded by the system, EAF as referred.

Reliance on the work of internal audit

(1) Whether can be used at all: if lacks of objectivity, competence, systematic and disciplined approach, none of its work can be relied on;

(2) Which areas and what extent? For the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivity, competence, systematic and disciplined approach, non of its work can be relied on;

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivity, competence, systematic and disciplined approach, non of its work can be relied on;

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivity, competence, systematic and disciplined approach, non of its work can be relied on;

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivity, competence, systematic and disciplined approach, non of its

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivity, competence, systematic and disci

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivity, competence, s

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if lacks of objectivi

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all: if la

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all

(2) Which areas and what extent? for the purposes of external audit?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all

(2) Which areas and what extent? for the purpos

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all

(2) Which areas and what extent?

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all

(2) Which areas and what extent

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used at all

(2) Whih

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1) whether can be used ate

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

(1)

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal audit

CAATs: Substantive testing

Examples:

--Interrogation software查询软件---data files 数据库

---Comparison Programs 比较软件

---Interactive Software 交互软件

--Resident code software 居民代码软件 to review transactions as they are processed.

Considerations:

---Basis understanding of data processing and computer application;

--Experience of the programming language to systems analysis, operating systems;

--How easy to transfer the client's data to auditor's PC;

--Lack of full knowledge of the computer system by the client.

Test Data-- Control sytems for control testing

used to check the controls that prevent processing of invaid data by entering data;--to test breanch limits,unreasonable amount;

Significant problem: test data can not easily to removed without leaving a mark;

Test data only testing controls in the programs being run;

Embedded Audit Facilities-EAF

e.g. two systems, one for normal use system , one for substitute version system using for auditor to test. Then replace to the normal system to siphoned off the funds in fraudulent members' bank account.  

** continuous review of the data recorded by the system, EAF as refered.

Reliance on the work of internal