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

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.

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 refered

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

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 in

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

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 and manner in

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 accou  

** continuous review of the data recorded and manner in

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 fraud  

** continuous review of the data recorded and manner in

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  

** continuous review of the data recorded and manner in

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  

** continuous review of the data recorded and manner in

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 e  

** continuous review of the data recorded and manner in

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. t  

** continuous review of the data recorded and manner in

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. the  

** continuous review of the data recorded and manner in

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 v system using for auditor to test. the  

** continuous review of the data recorded and manner in

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  system using for auditor to test. the  

** continuous review of the data recorded and manner in

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 n system using for auditor to test. the  

** continuous review of the data recorded and manner in

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 fraud system using for auditor to test. the  

** continuous review of the data recorded and manner in

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 fraud system using for auditor to test. 

** continuous review of the data recorded and manner in

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 fraud system using 

** continuous review of the data recorded and manner in