PDF uden ophavsretligt beskyttede sider - Peter Havskov Christensen

The presence of the auditor is not necessarily required at the
computer facility during the running of a CAAT to ensure appropriate
control procedures. However, it may provide practical
advantages, such as being able to control distribution of
the output and ensuring the timely correction of errors - for
example, if the wrong input file were to be used.
20. Procedures carried out by the auditor to control test data applications
may include:
(a) Controlling the sequence of submissions of test data
where it spans several processing cycles.
(b) Performing test runs containing small amounts of test
data before submitting the main audit test data.
(c) Predicting the results of the test data and comparing
it with the actual test data output, for the individual
transactions and in total.
(d) Confirming that the current version of the programs
wasusedtoprocessthetestdata.
(e) Obtaining reasonable assurance that the programs
used to process the test data were used by the entity
throughout the applicable audit period.
21. When using a CAAT, the auditor may require the cooperation
of the entity´s staff who have extensive knowledge of
the computer installation. In such circumstances, the auditor
should have reasonable assurance that the entity´s staff did
not improperly influence the results of the CAAT.
Documentation
22. The standard of working papers and retention procedures for
a CAAT should be consistent with that on the audit as a whole
(see ISA 9, Documentation). It may be convenient to keep
the technical papers relating to the use of the CAAT separate
from the other audit working papers.
23. The working papers should contain sufficient documentation
to describe the CAAT application, such as:
(a) Planning
– CAAT objectives.
– Specific CAAT to be used.
– Controls to be exercised.
– Staffing, timing and cost.
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6. Auditing with the computer