Download Internal Audit: Efficiency Through Automation (IIA by David Coderre PDF

By David Coderre

Inner Audit: potency via Automation teaches state of the art computer-aided audit innovations, with functional instructions on tips to get a lot wanted info, conquer organizational roadblocks, construct facts research talents, in addition to deal with non-stop Auditing concerns. bankruptcy 1 CAATTs heritage, bankruptcy 2 Audit expertise, bankruptcy three non-stop Auditing, bankruptcy four CAATTs merits and possibilities, bankruptcy five CAATTs for Broader Scoped Audits, bankruptcy 6 information entry and trying out, bankruptcy 7 constructing CAATT functions, bankruptcy eight demanding situations for Audit,

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Additional resources for Internal Audit: Efficiency Through Automation (IIA (Institute of Internal Auditors) Series)

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Under these conditions, the cost/benefits of maintaining the audit software would obviously be questioned, and often a decision would be made to suspend its use and to develop more robust controls and manual audit procedures. The belief that computer-assisted tools and techniques are too expensive stems from experiences of ten or more years ago. Today, audit software offers more choices, and the costs have decreased dramatically. Modern audit software is more flexible and can be used to analyze data from a variety of applications on various computer platforms.

There need not be a large internal audit organization within the company in order to use the computer more effectively as an audit tool. Nor is it necessary to have a lot of dedicated computing resources such as powerful hardware, sophisticated software, and highly trained programming professionals. In fact, many steps can be taken to produce significant benefits at a minimal cost. The remainder of this chapter describes various uses of technology. Most of the uses are typical of the moderate to integral stages on the continuum.

For similar observations, see also Will and Brodie [1991] and the Canadian Institute of Chartered Accountants [1994]). These myths remain powerful even in the 21st century: Hardware and software are too costly to purchase and expensive to maintain. Logic or tests must be hard-coded into the application during the system development phase, and the programming is technically complex and requires the involvement of mainframe programmers. Automated tools and techniques can only be used by IS auditors because general auditors lack the necessary training or computer literacy required to benefit from the use of automated tools.

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