PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen

Materialesamling til edb-revision
(j) Execute the CAAT application.
(k) Evaluate the results.
Controlling the CAAT Application
18. The use of a CAAT should be controlled by the auditor to
provide reasonable assurance that the audit objectives and
the detailed specifications of the CAAT have been met, and
that the CAAT is not improperly manipulated by the entity´s
staff. The specific procedures necessary to control the use
of a CAAT will depend on the particular application. In establishing
audit control, the auditor should consider the need
to:
(a) Approve the technical specifications, and carry out a
technical review of the work involving the use of the
CAAT.
(b) Review the entity´s general EDP controls which may
contribute to the integrity of the CAAT - for example,
controls over program changes and access to computer
files. When such controls cannot be relied upon
to ensure the integrity of the CAAT, the auditor may
consider processing the CAAT application at another
suitable computer facility.
(c) Ensure appropriate integration of the output by the
auditor into the audit process.
19. Procedures carried out by the auditor to control audit software
applications may include:
(a) Participating in the design and testing of the computer
programs.
(b) Checking the coding of the program to ensure that it
conforms with the detailed program specifications.
(c) Requesting the entity´s computer staff to review the
operating system instructions to ensure that the software
will run in the entity´s computer installation.
(d) Running the audit software on small test files before
running on the main data files.
(e) Ensuring that the correct files were used - for example,
by checking with external evidence, such as control
totals maintained by the user.
(f) Obtaining evidence that the audit software functioned
as planned for example, reviewing output and control
information.
(g) Establishing appropriate security measures to safeguard
against manipulation of the entity´s data files.
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