CAATs WP (Without Audit Procedure) - Generic (Custom)

CAATs workpaper (NL 04/23)
Entity Period-end Reference

[Entity name] [YYYY-MM-DD] <X-ref>
D&A routine
[Enter procedure description]
Purpose
This document is designed for engagement teams to document procedures performed on
exporting and importing data used in Computer Assisted Auditing Techniques (CAATs) (i.e.
software audit tools (SATs) and end-user routines (EURs)) as part of their audit procedures
when documentation is not included within an audit file activity.
This document also contains the details of audit procedures performed on the client data.
Other relevant document:
— Output of D&A routine performed <X-ref>
Instructions
Throughout this document, the text that appears in brackets [ ] represents example text to be
updated to reflect the actual procedures performed. Furthermore:
— red highlighted sections should be prepared by the engagement team; and
— green highlighted sections should be prepared by the D&A team and reviewed and adjusted
where necessary by the engagement team.
Before starting to complete this work paper, read the guidance carefully given in blue in the
beginning of each Sections II, III and IV below.
Certain sections of this document may not be relevant to the engagement. When a section is
considered not relevant to a particular engagement, the reason(s) supporting that determination
is (are) documented herein, if appropriate. The section itself is not deleted from this document.
Applicability
This document is applicable for all KPMG Clara workflows.
We document procedures performed on data used in CAATs either:
— in the appropriate audit file screen, when it facilitates such documentation, or
— in this document, which should be attached to (or referenced from) the relevant activity.
© 2023 KPMG Accountants N.V., a Dutch limited liability company and a member firm of the KPMG global organization of independent Page 1
member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
CAATs workpaper
(NL 04/23)
CAATs workpaper
(NL 04/23)
This document includes the following sections:

I. Overview of responsibilities
II. Use of Software Audit Tools and end-user routines
III. Data file details
IV. Import data verification & data pre-processing
V. Output
VI. D&A team sign-off
I. Overview of responsibilities
See below an overview of responsibilities with regards to procedures performed at each stage
of the D&A routine:
Team Input data Processing Output
- CA of - Pre-processing: document client - Update red highlighted items

extracted and/or engagement team pre- and review workpaper before
Engagement team responsibilities
data: verify CA processing procedures in section IV adding it within the appropriate

of the extracted below. audit file screen and obtain
data, see required review of the senior
- Identify fields that needs to be
section IV engagement team member.
reconciled.
below.
- Conclude on the results of the
- Define business rules, i.e.
- Relevance D&A routine and applicable
combination of fields to be used as
and reliability assertions.
the unique key to perform
of data to be
reconciliation. - Determine other procedures to
assessed and
be performed (if any) to obtain
documented
sufficient appropriate audit
within the
evidence in respect to the
appropriate
relevant assertions.
audit file
activity screen.
No procedures - Pre-processing: document D&A - Update green highlighted items

D&A team responsibilities
to be team pre-processing procedures in and perform technical and quality

performed. section IV below. review.
- CA of Imported data: verify CA - Provide to engagement team:
of the data imported into the SAT /
i. Output and related working
EUR used to perform D&A routine,
papers.
see section IV below.
ii. audit filing instructions.
- Perform D&A routine as agreed
in Section V using business rules
provided by the engagement team.
CAATs workpaper
(NL 04/23)
II. Use of Software Audit Tools and end-user routines

Engagement teams are required to document relevant information on Software Audit Tools
(SATs) and end-user routines (EURs) planned to be used in connection with their audit. In KCw
this should be added to the <Audit Plan> screen within the <Audit planning> module of Atlas.
Please find below an overview of the Software Audit Tool(s) and end-user routines used and if
they are included in NL-SAT list.
# Software Audit Tool Status
1 Have you added the following routine-enabling applications: ☐ Done

Included Used in
Routine-enabling
Description of the tool in NL procedure
application
SAT-list?
Alteryx Designer delivers a Yes 1
repeatable workflow for self-
service data analytics that leads
to deeper insights. It empowers
data analytics by combining data
preparation, data blending and
predictive, statistical and spatial
analytics, using the same intuitive
user interface. Overall, it is a user-
friendly D&A tool that can perform
various D&A tasks efficiently.
Alteryx 2022.1.1 Moreover, Alteryx also offers a
Server environment, which
provides a flexible architecture
that scales with your analytics.
Alteryx Server is a software
offering that allows Alteryx
Designer workflows to be
published, scheduled,
administered, secured and
monitored. It also provides a way
for users to run and interact with
workflows by other users.
2 Have you developed your own End User Routine? ☐ Done
CAATs workpaper
(NL 04/23)
Evaluate and test the

Reliability of the output
Description consistent operation of
provided
these tools / routines
[The engagement team
has been involved with
the design of this end-
Technical code review user routine and confirm
performed by [First Name, Last that it is appropriate for
Name]. This individual has [X the purpose of this audit
years’] of practical work procedure.
[insert experience with Alteryx in an
description of audit environment (KPMG Furthermore, the output of
end-user routine] NL).The individual has passed the routines are integrally
their Core Alteryx Exam valid reconciled to the end
till [DD/MM/YYYY]. Refer to output of the client (where
Section VII for sign off by possible) and any
technical reviewer. deviations are evaluated
by the audit team and
followed up with the client
(where appropriate).]
III. Data file details

Document details regarding how the data was obtained and imported into the SAT / EUR for the engagement team’s use. This may
include the description and format of the relevant data files imported, the data source and system, and the media used to transfer the
data from the entity’s files, together with the client contact and the date the data was extracted from the entity’s information system.
File name & Data source Method of receiving data Entity contact/ Date of Period covered
description and system Client contact extraction
[XXX] [XXX] [Select applicable: Data files are uploaded in [Full Name and [YYYY- [Enter start and
KPMG’s PBC portal to transfer the files to the Role] MM-DD] end dates of the
[Enter description KPMG engagement team. period analyzed]
of the data
Raw data obtained by KPMG ITA specialists,
presented in the
please refer to documentation completed by
entity file] KPMG ITA <x-Ref>
Example: Data files uploaded to client share drive
<include link>
File name: Sales
revenue sub- Data files were obtained using Large File
ledger by invoices Transfer (LFT)
2021.xlsx Data files obtained using the
Unit4Datacollector
Description: Sales
revenue sub-ledger Other]
for the year ending
31/12/2021 by
invoices.
[Add additional [Add [Add additional rows for each data file used if [Add additional [Add [Add additional
rows for each data additional applicable] rows for each data additional rows for each data
file used if rows for each file used if rows for file used if
applicable] data file used applicable] each data applicable]
if applicable] file used if
applicable]
© 2023 KPMG Accountants N.V., a Dutch limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Page 6
Limited, a private English company limited by guarantee. All rights reserved.
IV. Import data verification and data pre-processing

Import data verification
For each data file used, document the procedures performed to verify that the data has been completely and accurately extracted
from the client's system and imported into the SAT / EUR. These may include:
 reconciling the data file imported to the entity’s source data it was extracted from
 checking the appropriateness of the parameters used2
 checking the logic of the equation and/or programming of the extraction routine for consistency with our audit procedures.
 reconcile the data in the SAT / EUR to the data file.
Data pre-processing
Consider and document the entity’s, the engagement team’s/ ITA’s and the Data & Analytic team’s pre-processing steps (e.g.
combine multiple sub-accounts into one account number for analysis, eliminate sub-total and total rows, eliminate stacked heading
rows, check for missing and blank fields for numeric data fields, offsetting positive and negative items, etc.). If no pre-processing
steps were performed then indicate that by stating ‘No pre-processing steps were performed’ in the respective columns below.
File #1 – [Entity filename]3
Procedures performed Description and results of Procedures performed4
2
The procedures included in the table are provided to aid in reconciling the data file imported to the entity’s source data when using Data Workbench. The procedures included in the
table do not address checking the appropriateness of the parameters used or checking the logic of the equation and/or programming of an extraction routine. If these types of
procedures are also applicable in the engagement circumstances, additional procedures should be added as necessary.
3
It is a responsibility of the engagement team to evaluate the relevance and reliability of data and document it within the appropriate audit file activity screen.
4
If you are performing any of the steps in a separate workpaper, then include a reference to that workpaper
Reference to data field Refer to Appendix A for data field specifications

specifications
Entity’s pre-processing [Describe all pre-processing procedures of the client.]

procedures
Done by, and Date:

XXXXXX, XX-XX-XXXX
Procedure(s) to verify that the [Enter procedures performed to verify the data is completely and accurately extracted from the client’s
data is completely and system, including results, e.g.:
accurately extracted from the
- checking the appropriateness of the parameters used to extract data;
client’s system
- reconcile total value of the amounts in the relevant fields from the extracted entity file to the GL Trial
Balance].
Results:
[Enter results] or <X-ref> to the procedures performed.
Done by, and Date:

XXXXXX, XX-XX-XXXX
Engagement team’s pre- [Describe all pre-processing procedures performed by the engagement team].
processing procedures
Done by, and Date:
XXXXXX, XX-XX-XXXX
Procedure(s) to verify that the a) Reconciled the record count (excluding header and blank rows) from the data file imported into Alteryx to
data has been completely and the entity’s source data file.
accurately imported into the
CAATs tool Results:
Excel: XX rows.
Alteryx: XX rows.
Example:
Excel : 245 rows
Alteryx: 245 rows
No differences were noted.
b) Checked that the fields structure of the data file after its import into Alteryx is:
- consistent with the fields structure of the entity’s source data file;
- in-line with D&A Team expectations of the fields to be present in the file to execute D&A routine.
Results:
[Enter results]
Example:
Structure of the file imported into Alteryx is consistent with the entity’s source data file structure and D&A
Team expectations.
c) Reconciled the total value of [Enter field name] field in Alteryx to the relevant GL Trial Balance account(s)
balance(s).
Please see below GLTB account(s) for which reconciliation was performed:
[Include account numbers and names here or in the Appendix].
Results:
[Enter results]
Examples:
Option (a):
Results:
GLTB value: 100,000
Alteryx value: 100,000
Option (b):
Results:
Reconciliation between entity file field total value and GLTB was performed by the engagement team without
any differences which require further investigation in <x-ref>.
D&A team performed reconciliation of the total value of the field between the entity file and Alteryx:
Entity file value: 100,000
Alteryx value: 100,000
D&A team’s pre-processing [Describe all pre-processing procedures performed by the D&A team].
procedures
Example:
D&A team:
Added a prefix to the columns:
“Sales Invoice Listing_”
[Add additional tables similar to File #1 for each data file used if applicable]
CAATs workpaper
(NL 04/23)
V. Output
The output of pre-processing of data is shared with the engagement team in file <XXX>
The engagement team concluded on the above results of the D&A routine at <X-ref>.
VI. D&A team sign-off56
D&A Team preparer(s) Technical reviewer(s) Quality (KAEG) reviewer(s)
Name: Name: Name:

[Enter full name] [Enter full name] [Enter full name]
Date: Date: Date:

[dd/mm/yyyy] [dd/mm/yyyy] [dd/mm/yyyy]
5
The independence confirmation declaration (ICD) of the D&A team members will be recorded when they charge their time on the
IBS code of the engagement.
6
It is assumed that annotations for the initials of the engagement team preparer and/or reviewer and the date of preparation and/or
review and made electronically (e.g. in the audit file)
CAATs workpaper
(NL 04/23)
Appendix A
[Provide the screenshot of raw data field specifications from Alteryx]

CAATs WP (Without Audit Procedure) - Generic (Custom)

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CAATs workpaper (NL 04/23)

Entity Period-end Reference

This document includes the following sections:

Team Input data Processing Output

- CA of - Pre-processing: document client - Update red highlighted items

data: verify CA processing procedures in section IV adding it within the appropriate

No procedures - Pre-processing: document D&A - Update green highlighted items

to be team pre-processing procedures in and perform technical and quality

II. Use of Software Audit Tools and end-user routines

# Software Audit Tool Status

1 Have you added the following routine-enabling applications: ☐ Done

2 Have you developed your own End User Routine? ☐ Done

Evaluate and test the

III. Data file details

IV. Import data verification and data pre-processing

File #1 – [Entity filename]3

Procedures performed Description and results of Procedures performed4

Reference to data field Refer to Appendix A for data field specifications

Entity’s pre-processing [Describe all pre-processing procedures of the client.]

Done by, and Date:

Done by, and Date:

Done by, and Date:

VI. D&A team sign-off56

D&A Team preparer(s) Technical reviewer(s) Quality (KAEG) reviewer(s)

Name: Name: Name:

Date: Date: Date:

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