Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
Computer-Assisted Audit Tools and Techniques_supriadi
Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
Computer Assisted Audit Tools and Techniques - the Force multiplier in the ba...Ee Chuan Yoong
Agenda
Business case for Computer Assisted Tools/Techniques (CAATs) and data analytics
Using CAATs to size up business processes quickly
Simple CAATs techniques that yield quick return on investment
Using CAATs for investigative work
How CAATs was successfully integrated into a pre-CAATs audit team
The presentation is part of a lecture series on Management Information Systems. It is an overview of the General Ledger and Financial Reporting System (GLFRS) as part of the Accounting Information system (AIS). It also covers an assessment of the role of accounting software and Extensible Business Reporting Language (XBRL).
DOI: http://dx.doi.org/10.13140/RG.2.2.22328.47369
Updated at: https://www.researchgate.net/publication/353851801_General_Ledger_and_Financial_Reporting_System_GLFRS
Visit www.lifein01.com for presentations of all chapters.
Auditing is the process of assessment of financial, operational, strategic goals and processes in organizations to determine whether they are in compliance with the stated principles, regulatory norms, rules, and regulations.
Computer-Assisted Audit Tools and Techniques_supriadi
Be familiar with the classes of transaction input controls used by accounting applications.
Understand the objectives and techniques used to implement processing controls, including run-to-run, operator inventions, and audit trail controls.
Understand the methods used to establish effective output controls for both batch and real-time systems.
Computer Assisted Audit Tools and Techniques - the Force multiplier in the ba...Ee Chuan Yoong
Agenda
Business case for Computer Assisted Tools/Techniques (CAATs) and data analytics
Using CAATs to size up business processes quickly
Simple CAATs techniques that yield quick return on investment
Using CAATs for investigative work
How CAATs was successfully integrated into a pre-CAATs audit team
The presentation is part of a lecture series on Management Information Systems. It is an overview of the General Ledger and Financial Reporting System (GLFRS) as part of the Accounting Information system (AIS). It also covers an assessment of the role of accounting software and Extensible Business Reporting Language (XBRL).
DOI: http://dx.doi.org/10.13140/RG.2.2.22328.47369
Updated at: https://www.researchgate.net/publication/353851801_General_Ledger_and_Financial_Reporting_System_GLFRS
Visit www.lifein01.com for presentations of all chapters.
Auditing is the process of assessment of financial, operational, strategic goals and processes in organizations to determine whether they are in compliance with the stated principles, regulatory norms, rules, and regulations.
Using MS Excel In Your Next Audit - Top Basic & Intermediate Techniques Jim Kaplan CIA CFE
Data analytics does not need to be difficult or time consuming to start and in this course, we will focus on the key learning blocks needed within Microsoft Excel to be an effective data analytic auditor or accountant.
As regulatory changes sweep the globe, auditors, risk management, and compliance professionals are using more sophisticated tools, and methods.
Using a live/video training library approach, we help companies of all sizes use audit and assurance software to improve business intelligence, increase efficiencies, identify fraud, test controls, and bottom line savings.
AuditNet and Cash Recovery Partners Webinar recording available at auditsoftwarevideos.com and AuditNet.tv (registration required) Recording free to view.
Sample Data Files for All Courses are available for $49
To purchase access to all sample data files, Excel macros and ACL scripts associated with the free training visit AuditSoftwareVideos.
Definisi CAATs / TABK yaitu: “perangkat dan teknik yang digunakan untuk menguji (baik secara langsung maupun tidak langsung) logika internal dari suatu aplikasi komputer yang digunakan untuk mengolah data”.
Keuntungan menggunakan TABK antara lain adalah:
Untuk database yang berisikan ribuan transaksi, yang tidak mungkin dilakukan dengan cara manual, maka TABK sangat membantu untuk memfokuskan audit.
TABK mampu memeriksa 100% seluruh transaksi dalam sebuah database.
TABK mampu memberikan informasi untuk analisis data dan melihat profil data.
Waktu untuk proses audit lebih cepat dengan bantuan TABK ini.
SEO Audit Tools, Tips and Tricks - SMX West 2016Benj Arriola
Tools used for SEO Audits, from the technical side, content side and link profile analysis side. For all links going to the tools, they will be added on: http://engineering.thecontrolgroup.com/tools-for-running-seo-audits-an-smx-presentation/
Modern business drivers are continually pushing to reduce the time it takes to get a product or service to market, reduce the risk and cost associated with that, and to improve quality.
In laboratories, delivering an analytical result that’s ‘right first time’ (RFT) is the answer. There is no reprocessing data or re-running injections and no out of specification (OOS) results or reporting/calculation errors.
Using chromatography data system tools for RFT analysis automatically gives high quality of results and confidence in results, lower cost of analysis, improved lab efficiency, and faster release to market and return on investment (ROI).
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
Francesca Gottschalk from the OECD’s Centre for Educational Research and Innovation presents at the Ask an Expert Webinar: How can education support child empowerment?
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
2. Learning Objectives
• Be familiar with the classes of transaction input controls
used by accounting applications.
• Understand the objectives and techniques used to
implement processing controls, including run-to-run,
operator inventions, and audit trail controls.
• Understand the methods used to establish effective output
controls for both batch and real-time systems.
09/01/2017 1
3. Input Controls
• Programmed procedures also known as edits or validation
controls.
• Perform tests on transaction data to ensure they are error free
before processing. Three categories:
• Field interrogation involves programmed procedures to
examine the characteristics of the data in the field:
• Common data input errors are (1) transcription (addition truncation or
substitution) and (2) transposition errors. These problems are
controlled with Check digits.
• Missing data checks are used to check for blank spaces.
• Numeric-alphabetic check identify data in the wrong form.
• Limit checks test for amounts that exceed authorized limits.
• Range checks for upper & lower limits of acceptable values.
• Validity checks compare actual against acceptable values.
2
6. Input Controls
• Record interrogation procedures valid records by
examining the interrelationship of its field values.
• Reasonableness check determines if a value is reasonable when
considered alone with other data fields.
• Sign check verifies the sign of the field is correct.
• Sequence check use to determine if a record is out of order.
• File interrogation is to ensure the correct file is being
processed:
• Internal and external label checks verify the file being processed is
the one being called for.
• Version checks are used to verify the correct version is being
processed.
5
7. Processing Controls
• Run-to-run controls monitor a batch as it moves from one
run to another and ensures:
• All records are processed, no record processed more than once.
• A transaction audit trail is created.
• Accomplished through batch control data that includes: unique
batch number, date, transaction code, record count, total dollar
value (control total), and a hash total.
09/01/2017 6
8. Processing Controls
• Common error handling techniques:
• Correct immediately: With the direct data validation approach, error
detection and correction can take place during data entry.
• Create an error file: Individual errors are flagged to prevent them
from being processed, corrected and resubmitted as a separate
batch for reprocessing.
• Reject the batch: Some errors are associated with the entire batch
making the best solution to cease processing.
09/01/2017 7
10. Processing Controls
• Operator intervention increases potential for human error.
Systems with operator intervention controls less prone to
processing errors.
• Preservation of audit trail important objective of process
control.
• Transaction logs should record every transaction successfully
processed by the system.
• All automatically generated transactions should be included in the
log with the responsible end user receiving a detailed listing.
• Each transaction processed must have a unique identifier.
• A listing of all error records should go to the appropriate user to
support error correction and resubmission.
9
13. Output Controls
• Ensure system output is not lost, misplaced or corrupted
and that privacy policy not violated. Controls for batch
system output include:
• Output spooling directs output to a magnetic disk rather
than to the printer. When resources become available
output files are printed.
• Creation of the output file presents an added exposure for a
computer criminal to access, copy or destroy the file.
12
14. Output Controls
• Print program requires operator interventions to print,
monitor and remove the output. Program controls are
designed to:
• Prevent unauthorized copies and unauthorized browsing of
sensitive data by employees.
• Printed output reports go through the bursting stage to
have pages separated and collated.
• Primary control is supervision.
• Computer waste represents a potential risk.
• Should be shredded before disposal.
13
15. Output Controls
• Data control group sometimes responsible for verifying
accuracy of output before distribution.
• Report distribution risks include reports being lost, stolen
or misdirected.
• Secure mailboxes, in person pickup or secured delivery.
• End user control include error checking and secure
storage until report’s expiration period has expired.
• Real-time output threats include interception, disruption,
destruction or corruption of output.
14
16. Computer Aided Audit Tools & Techniques
for Testing Controls
• Test data method used to establish the application
processing integrity.
• Results from test run compared to predetermined expectations to
evaluate application logic and controls.
• Test data includes both valid and invalid transactions.
• Base case system evaluation (BCSE) is a variant of test
data method in which comprehensive test data goes
through repetitive testing until a valid base case is
obtained.
• When application is modified, subsequent test (new) results can be
compared with previous results (base).
15
18. Computer Aided Audit Tools & Techniques
for Testing Controls
• Tracing takes step-by-step walk of application’s internal
logic.
• Advantages of test data technique:
• Provide explicit evidence concerning application function.
• Can be employed with only minimal disruption.
• Require only minimal auditor computer expertise.
• Disadvantages of test data technique:
• Auditors must rely on computer services personnel to obtain a copy
of the application for testing.
• Provides static picture of application integrity and not a convenient
means of gathering evidence about ongoing application
functionality.
• Relatively high cost to implement, auditing inefficiency.
09/01/2017 17
19. The Integrated Test Facility (ITF)
• Automated technique allows auditors to test logic and
controls during normal operations by setting up a dummy
entity within the application system.
• System discriminates between ITF and routine transactions.
• Auditor analyzes ITF results against expected results.
• Advantages of ITF:
• Supports ongoing monitoring of controls as specified by COSO
control framework.
• Applications can be economically tested without disrupting user
operations and without the intervention of computer service
personnel, improving efficiency and reliability.
• Primary disadvantage of ITF is potential for corrupting
data files.
09/01/2017 18
21. Parallel Simulation
• Requires auditor to write program that simulates key
features or processes of application under review.
• Auditor gains a thorough understanding of application under review
and identifies critical processes and controls.
• Auditor creates the simulation using program or Generalized Audit
Software (GAS).
• Auditor runs the simulated program using selected data and files.
• Auditor evaluates results and reconciles differences.
• Auditor must carefully evaluate differences between test
results and production results.
20