System Integrity and Validity Running Head System Integrity

System Integrity and Validity Running Head: System Integrity and Validity University of Phoenix Date: 1

System Integrity and Validity Introduction: Ø Computer is important tool, especially for auditing Ø All types of audits and auditors can take advantage of Software tools and techniques. Ø Two categories of software tools Ø Computer assisted audit technique (CAAT) Ø Audit productivity tools. 2

System Integrity and Validity The use of CAAT to validate data & system integrity Ø CAAT use software, applications, extract and analyze data Ø Identify potential fraud within data Ø CAAT improve audit with quality and speed Ø IS auditors verify the integrity of the system 3

System Integrity and Validity Audit Productivity Tools Use of technology in audit process for following activities: Ø Planning and Tracking Ø Documentation Ø Communication and data transfer Ø Resource Management Ø Data Management 4

System Integrity and validity Kudler Recommendations Ø Linked with sales and need well-established software Ø CAAT is more suitable to the Kudler Ø Compliance testing as well as substantive testing, Kudler can be employed to test the adequacy of control system Ø Kudler can detect errors or miscalculations quicker 5

System Integrity and Validity References Champlain, Jack J. (2003), Auditing information systems, retrieved on January 24 th, 2010 from http: //books. google. com/books? id=WG 7 Df. OTtj. TAC&lpg= PT 296&dq=Computer%20 Assisted%20 Auditing%20 Techni que&as_brr=3&client=firefoxa&pg=PT 296#v=onepage&q= C omputer%20 Assisted%20 Auditing%20 Technique&f=fals Gallegos, Fredrick (2004), Information technology control and audit, retrieved from EBSCOhost from UOP online library. Gray, Lain; Manson, Stuart (1989), The audit process, retrieved from Google books on January 22 nd, 2010. 6