SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

ENVIRONMENT

JANUARY 2011

this facility may be utilised by the auditor when auditing salaries and wages in

the client’s financial statements. Similarly, a facility to report trade payable

(creditor) long outstanding balances could be used by an auditor when

verifying the reported value of creditors.

Test data

Audit test data

Audit test data is used to test the existence and effectiveness of controls built

into an application program used by an audit client. As such, dummy

transactions are processed through the client’s computerised system. The

results of processing are then compared to the auditor’s expected results to

determine whether controls are operating efficiently and systems’

objectiveness are being achieved. For example, two dummy bank payment

transactions (one inside and one outside authorised parameters) may be

processed with the expectation that only the transaction processed within the

parameters is ‘accepted’ by the system. Clearly, if dummy transactions

processed do not produce the expected results in output, the auditor will need

to consider the need for increased substantive procedures in the area being

reviewed.

Integrated test facilities

To avoid the risk of corrupting a client’s account system, by processing test

data with the client’s other ‘live’ data, auditors may instigate special ‘test data

only’ processing runs for audit test data. The major disadvantage of this is that

the auditor does not have total assurance that the test data is being processed

in a similar fashion to the client’s live data. To address this issue, the auditor

may therefore seek permission from the client to establish an integrated test

facility within the accounting system. This entails the establishment of a

dummy unit, for example, a dummy supplier account against which the

auditor’s test data is processed during normal processing runs.

Other techniques

This section contains useful background information to enhance your overall

understanding.

Other CAATs include:

Embedded audit facilities (EAFs)

This technique requires the auditor’s own program code to be embedded

(incorporated) into the client’s application software, such that verification

procedures can be carried out as required on data being processed. For

example, tests of control may include the reperformance of specific input

validation checks (see input controls above) – selected transactions may be

‘tagged’ and followed through the system to ascertain whether stated controls

and processes have been applied to those transactions by the computer

system. The EAFs should ensure that the results of testing are recorded in a

special secure file for subsequent review by the auditor, who should be able to

conclude on the integrity of the processing controls generally, from the results

of testing. A further EAF, often overlooked by students, is that of an analytical

6

SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

ENVIRONMENT

JANUARY 2011

review program enabling concurrent performance of analytical review

procedures on client data as it is being processed through the automated

system.

Application program examination

When determining the extent to which they may rely on application controls,

auditors need to consider the extent to which specified controls have been

implemented correctly. For example, where system amendments have

occurred during an accounting period, the auditor would need assurance as to

the existence of necessary controls both before and after the amendment. The

auditor may seek to obtain such assurance by using a software program to

compare the controls in place prior to, and subsequent to, the amendment

date.

Summary

The key objectives of an audit do not change irrespective of whether the audit

engagement is carried out in a manual or a computer-based environment. The

audit approach, planning considerations and techniques used to obtain

sufficient appropriate audit evidence do of course change. Students are

encouraged to read further to augment their knowledge of auditing in a

computer-based environment and to practise their ability to answer exam

questions on the topic by attempting questions set in previous ACCA exam

papers.

Brian Pine is examiner for CAT Paper 8

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