Monday, March 11, 2019
System Integrity and Validation
Preface Kudler attractive Foods located in San Diego, California is a specialty food barge in that is continuing to grow. Due to the companys growth, it is necessary for Kudler to make a better use of technology for altogether aspects of the business. Currently Kudler subprogram a large amount of entropy through computer programs which is used amongst all three locations, scarcely with upcoming expansions, Kudler needs the king to bring in all of that information and also be confident that the information is reliable. With that being said, Kudler would benefit greatly from Computer Assisted canvasing Techniques (CAATs).It is recommended that Kudler use CAATs, because it give attend to with streamlining the IT canvas process. CAATs are techniques that are used to increase the efficiency and authority of the visit function (Hunton, Bryant, & Bagranoff, 2004, pg. 178). Not only will CAATs tending with make Kudlers audits go much smoothly, but it will also aid audi tors with obtaining more reliable, relevant, sufficient, and useful information. There are 10 key go of CAATs that can be implemented that will assist Kudler in creating a cloth for their audits. CAATs are divided into two techniques that will be right to Kudler.The first is validating application fair play. The purpose of this technique is to befall whether the base code has been compromised. positive the overall integrity of the applications is the second CAATs technique. This techniques objective is to ensure that the data was imported correctly and also to find any irregularities within the data. Due to the fact that the business continues to grow, the use of CAATs will only assist Kudler in its growth. If Kudler goes with the recommendation to incorporate CAATs, it will assist in streamlining the auditing process. carcass Integrity and Validation Recommendations were made to Kudler to implement CAATs into the auditing process. This executing will be beneficial to the c ompany as far as validating and verifying information. The use of audit productiveness package would put up an organization to streamline and automate processes. Organizations can take it a misuse further and use audit productiveness software to assist with the name of computer software. The following brief will discuss CAATs and audit productiveness software. Computer Assisted Auditing TechniquesComputer Assisted Auditing Techniques (CAATs) can be used to both(prenominal) validate application integrity and to verify data integrity. Data governing body determines whether the source code has been compromised. The applications can be validated through screen out data, parallel simulation, or integrated test facilities. Test data is precisely fabricated data entered into the strategy by the auditor to test the integrity of the outline. For example, the auditor may process a payable through the system by creating a vendor and entering an amount to see the process of unquestio nablely cutting a check from the system.An integrated test rapidness (ITF) can test applications as they are used on a day by day basis. The ITF approach integrates the auditors contrived test data through the clients system along with the normal act processing (Hunton, Bryant, & Bagranoff, 2004, pg. 189). During the ITF process, auditors must ensure that the clients data is not corrupted. All information entered into the system by the auditor should be reversed. Verifying data integrity is ensuring that the data was imported properly and without any irregularities.There are a number of audit tools that can be used to assist with verify integrity such as extracting data, importing it into ACL, and stratifying. Detecting blind is important when verifying integrity. Audit Productivity Software Functions Audit productivity software provides computerized audit solutions and allows companies to manage and keep come home of audit reports. Audit productivity software has a number of f unctions such as cadence productivity, resource optimization, data management, and mechanisation. Measuring productivity is simply appraising the motion of the organizations audit reporting.By using audit productivity software, auditors and clients are able to purport the best use of all of their resources. For example, each staff members time will be used adequately. The auditors time will be focused on testing the information in the system, instead of egesting hours of time sorting through information deciding what to test. The clients can spend their time completing auditor requests. Data management allows auditors and clients to keep track of all of the information entered into the system by the auditors as well as original information entered by clients.Audit productivity software also allows for automation of the auditing process. Information in multiple systems can be integrated with audit productivity software. Automation can streamline the auditing process for any orga nization, and as mentioned previously, it can increase productivity of not only the auditor but for the client as well. Using Audit Productivity Software for System Design Using the audit productivity software can be beneficial when designing systems for an organization.Audit productivity software can assist with minimizing discrepancies mingled with the company software and the actual audit software. The use of audit productivity software provides functionality to the audit process. That same software could be used to back up with the design of an organizations software systems. Software such as electronic working papers, groupware, and time and billing software can all be implemented when designing software systems. If groupware is implemented these systems would have the ability to not only share files, but schedules and calendars as well.Time and billing software is implemented, auditors can better track time spent within that system according to their unique login. Implementa tion of electronic working papers assists with everything from daily journal entries to financial statements. Using this software to create a framework for the design of new software would only ensure that audits went smoothly. The audit process can go with little to no incidence, if organizations and auditors would use computerized audit techniques, and audit productivity software.Both the CAATs and the productivity software assist with creating a more automatize process. As audit automation increases the time and energy put into the actual audit decreases. Organizations as well as auditors can be more confident that the audit material is reliable and efficient. ? References Apollo Group, Inc. (2011). Kudler Fine Foods. Retrieved from https//ecampus. phoenix. edu/secure/aapd/cist/vop/ care/Kudler2/internet/index. asp Bagranoff, N. A. , Simkin, M. G. , & Strand Norman, C. (2008). Core concepts of accounting information systems (10th ed). radical York Wiley & Sons.
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