CHAPTER 8 COMPUTER AUDITING SYSTEM
AND DATA ORIENTATED CAATS EXAM
SYSTEM ORIENTATED CAATs - --System Orientated CAATs concentrate on the
accounting system and related
control procedures and are used predominantly to perform tests of controls,
although some substantive
evidence may also be produced.
The use of systems orientated CAATs is regarded as "auditing through
the computer."
SYSTEM ORIENTATED CAATs
Different Approaches:
1) Test Data - --This type of CAAT requires the auditor to create a set of
transactions (let's assume
clockcards) to be keyed in and processed.
The transactions will include both correct data and
incorrect data;
i.e. a clockcard with an invalid employee number and another with 55 hours of
normal time, will be entered. What the auditor expects is that the invalid
employee number
will be identified by the computer and written to an error report, and that the
55 hours normal
time will be identified by the programmed input limit check and the error
highlighted
