System Integrity and Validation Presentation

System Integrity and Validity

d University of Phoenix ACC/542 Accounting Information SystemsMay 12, 2014

System Integrity and Validityfor Kudler Fine Foods

IntroductionWhy auditing your company’s systems is importantAuditing Techniques that are the most beneficial to your company both input and output and processingThe benefits of audit productivity software

Auditing TechniquesComputer Assisted Audit TechniqueInput

Test data creation

Test data are entered into the application

Results of input procedures (acceptance or rejection)

Expected results

Test Data will consist of correct and incorrect data

Auditing TechniquesComputer Assisted Audit TechniqueInput

Integrated facilities I beneficial to companies with one system that serves multiple location.

Clients Data

Simulated auditor’s data

Computer processing


Results of Kulder’s data processing

Results of simulated data processing

Online audit monitoring provides constant auditing through integration of the audit program

Auditing TechniquesComputer Assisted Audit TechniqueOnline Audit Monitoring

Transaction execution in Kudler Food information system  Integrated audit module  

Application output

Application output

Auditing TechniquesComputer Assisted Audit Technique Output and Processing

Parallel simulation is used to audit automated functionality and calculations

Client’s actual data

Client’s application

Audit parallel simulation software

Application Report


Simulation Report

Audit productivity software provides computerized solutionsMeasures the company’s performanceAchieve the highest utilization of deployed resources

Audit Productivity Software


EHow. (2014). Retrieved from audit-productivity-software_.html Jaksic, D. (2009). Implementation of Computer Assisted Audit Techniques in Application Controls Testing. Retrieved from http://www.ef.uns. The Institute of Chartered Accountants. (2011). Retrieved from articles/Audit-and-assurance/2011-07-The-Risk-Based-Audit- Approach.aspx