NAME: KENNETH DAGOHOY

LAORIN MAY MANDANI

COURSE: BSIA
SUBJECT: AUDITING IN CIS INVIRONMENT
SECTION: ACA 412 MW 2:15 HR 400/401 TERM 1

TEST DATA METHOD BASE CASE SYSTEM TRACING INTEGRATED PARALLEL

EVALUATION
TEST FACILITY SIMULATION
The test data A subset of test is a typical audit Integrated test Audit tests are
method is based on data that requires method Tracing facilities are test based on simulated
auditors creating an exhaustive being the perfect environments that data in test data
input data that the collection of test procedure for are incorporated and integrated test
client's application data to test every simply tracking a into a system. This facility techniques,
should handle. conceivable data transaction in method is mostly however in parallel
Correct and and processing accounting books employed for large- simulation
inaccurate data are condition. This back to the original scale, internet approach auditors
included in test data. procedure is time- document In most events. utilize actual data
Input rejection is consuming and cases, tracing that is processed
expected if costly, and it is best involves finding systems that serve with customers'
inaccurate data is developed by an something. several locations and auditor's
entered into the internal audit team. within a business or programs. The key
The items are found organization An advantage of using
system. In order to When evaluating
in the general integrated test parallel simulation
assess whether input whether to rely on
ledger and may be facility is a test data is the potential that
controls are in place, the work of an
the results of input tracked back to the technique the auditor's
internal audit
original document, modification. The software may
operations are department, the
which is the primary distinction include extra
compared to the external auditor
subsidiary ledger. is that instead of controls, allowing
intended behavior of should consult
the program. professional monitoring the the evaluation of
Tracing is
Auditors utilize the standards. It information system the impacts of non-
accomplished by
test data approach provides an auditor when it is not in existent control
first examining the
to validate the with far greater use, simulated data methods. The
unique document
procedures in their certainty than test is combined with biggest downside is
numbers and then
client's system. This data alone, but it is the client's real the high expense of
proceeding to
is accomplished by time-consuming data and processed audit programming
account books to
entering dummy and expensive to concurrently. To if it is created
discover the
data into the system construct. As a minimize specifically for one
originating
and seeing how the result, it is only contamination of customer. Parallel
document. Tracing
company's system financially viable in the client's real simulation is the
is important in
processes this rather big computer data, methods for most effective tool
tracking down
dummy data. systems when an separating and for computation
transactional
auditor may rely on extracting verification
problems. Auditors
an internal auditor simulated data (depreciation,
utilize audit tracing
to build the base from the computer interest, taxes,
to confirm and
case. system should be payroll etc.).
verify that
specified prior to
transactions were
the use of the
correctly logged.
integrated test
For example, as
facility approach
client orders arrive
and implemented
in the organization,
at the end of
the auditor records
testing.
the serial number.