Data Reliability and Quality Assurance - Intergovernmental Audit ...

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APA Approach • Different auditors testing different areas • Application controls • General Controls • Data extraction • Detail testwork • Importance of testing controls
Did I mention Documentation? Ensure a Comprehensive Audit trail: Document a complete history of your procedures and findings at every step. Auditor of Public Accounts
Page 1 and 2: Data Reliability and Quality Assura
Page 3 and 4: DATA RELIABILITY An auditor’s job
Page 5 and 6: DATA RELIABILITY • Data reliabili
Page 7 and 8: PROPOSED STANDARDS • When compute
Page 9 and 10: KEY FACTOR: GAIN AN UNDERSTANDING O
Page 11 and 12: THE AUDITOR SHOULD: • Perform a r
Page 13 and 14: DATA EXTRACTION AND ANALYSIS - Prec
Page 15: RETRIEVAL EXAMPLE • Chart of Acco
Page 19 and 20: PLANNING Documentation should inclu
Page 21 and 22: CONCLUSION Documentation should inc
Page 23 and 24: Why does all this matter? • Stand

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