IT4 - Hands-on Computer-Assisted Audit Techniques

Seminar Objectives

In order to audit in today's complicated, computerized environment, the auditor must frequently utilize computer technology himself. This may take the form of auditing the computer applications themselves, utilizing computerized techniques to obtain information about non-computerized business areas and extracting and manipulating data from computerized systems. As such it becomes imperative that auditors be familiar with the types of computerized audit tools and techniques available, their advantages and disadvantages and be comfortable with their use.

This three-day, hands-on, micro-based seminar is designed to give specialist IS auditors practical experience in both the selection of an appropriate CAAT as well as experience in running CAATs and interpreting results.

By the end of this seminar attendees will have an in-depth knowledge of:

• The nature and usage of CAATS
• Methods for determining the appropriate CAAT
• Usage of differing types of CAAT
• Interpretation of results
• Verification of CAAT results

Seminar Content

The seminar will cover the following areas:

• System testing techniques
• Computerized application systems
• Non-computerized systems
• CAAT types
• Source code review
• Use of Test Data
• Parallel Simulation
• Integrated Test Facilities
• Snapshot Techniques
• SCARF
• Retrieval Software
• Generalized Audit Software
• Specialized Audit Software
• Utility Software
• ACL
• IDEA

Who Should Attend

The seminar is aimed primarily at auditors, both internal and external, who are auditing computerised systems and require a full understanding of the Computer Assisted Audit Tools and Techniques available.