IT audit training for AUDIT TOOLS. Session 5. Computer Assisted Audit Techniques S5/ 1. October 1997

Transcription

1 AUDIT TOOLS Session 5 Computer Assisted Audit Techniques S5/ 1

2 Session Objectives Highlight the importance of proving file integrity Cover the stages of planning a CAAT Introduce available file downloading tools Introduce popular file interrogation tools Introduce SQL Computer Assisted Audit Techniques S5/ 2

3 Ensuring Data Integrity Need to prove the completeness and correctness of a file prior to interrogation/sampling. The CAATS specialist must : Prove the file is complete Prove the data carries no corruptions Check the period to which the data refers The auditor can ensure completeness via:- Totalling Reconciliation to General Ledger Hard Copy or Proving the file nets off to Zero Computer Assisted Audit Techniques S5/ 3

4 CAAT Planning Define the objectives of this CAAT? Identify the most appropriate file Agree the best file mat Develop downloading and interrogation procedures Develop procedures to ensure data integrity Computer Assisted Audit Techniques S5/ 4

5 CAATs Software and Audit Tools File downloading tools File interrogation/audit tools Sampling, Totalling, Analysis Databases, Spreadsheets Report writing tools System/Security review tools Planning tools Programming tools specific tasks (Bespoke programs) Computer Assisted Audit Techniques S5/ 5

6 File Downloading Tools Tape Management tools Depot - Overland Data downloading utility Tarsus - Memory Technology PLC File downloading utility Looktape (Bespoke Produced by UKNAO) Tapeutil - Flagstaff Engineering Tape scanning/downloading Fdump - Overland data file Display utility Text Editors Type Brief Hexed Computer Assisted Audit Techniques S5/ 6

7 FDUMP of a data file d c e 53 MEDICAL EXPENSES e This is a Hexadecimal view of an ASCII file using the FDUMP facility. Computer Assisted Audit Techniques S5/ 7

8 The layout of a tape You have scanned a tape using Looktape and have the following inmation. File 0 3 blocks read Block size - maximum 80 bytes minimum 80 bytes *********** File blocks read Block size - maximum 9100 bytes minimum 182 bytes *********** File 2 2 blocks read Block size - maximum 80 bytes minimum 80 bytes Computer Assisted Audit Techniques S5/ 8

9 Calculating No. of Records You can now calculate the number of records in the file. Records = 91 bytes = 100 records per block 99 X 100 = / 91 = 2 Total records in File 1(data blocks) = 9902 Computer Assisted Audit Techniques S5/ 9

10 HEXADECIMAL A Hex display is split into 2 parts Hex Display Text Display HEX TEXT ABCDEF123 (ASCII ) c1 c2 c3 c4 c5 c6 f1 f2 f3 ABCDEF123 (EBCDIC) A common Hex display to show the end of a record is 0D 0A (carriage return line feed decimal 13 10) Computer Assisted Audit Techniques S5/ 10

11 File Interrogation : IDEA 5 Indexing Sampling Totalling Stratification Idea5 Lotus,Dbase,Excel,Word, Csv,ASCII,EBCDIC Binary,Packed,Zoned File Compare Multi Format Export Magnetic tape Access Multi Format Import Computer Assisted Audit Techniques S5/ 11

12 File Interrogation IDEA windows Indexing Stratification Sampling Idea Windows Lotus,Dbase,Excel,Word, Csv,ASCII,EBCDIC Binary,Packed,Zoned Totalling File Compare Multi Format Export ODBMS/OLE Multi Format Import Computer Assisted Audit Techniques S5/ 12

13 Computer Assisted Audit Techniques S5/ 13

14 File Interrogation : ACL Indexing Sampling Totalling Stratification ACL Lotus,Dbase,Excel,Word, Csv,ASCII,EBCDIC Binary,Packed,Zoned File Compare Multi Format Export Magnetic tape Access Multi Format Import Computer Assisted Audit Techniques S5/ 14

15 File Interrogation : Applaud Indexing Sampling Totalling Stratification APPLAUD Dbase,ASCII,EBCDIC Binary,Packed,Zoned File Compare Multi Format Export Multi Format Import Computer Assisted Audit Techniques S5/ 15

16 File interrogation : Prospector Data/Field Type Recognition Exception Reporting PROSPECTOR Lotus,Dbase,Excel,Word, Csv,ASCII,EBCDIC Binary,Packed,Zoned Windows Interface Multi Format Export Magnetic tape Access Multi Format Import Computer Assisted Audit Techniques S5/ 16

17 File Interrogation : Sage Sterling Indexing Journal Amendments Sampling SAGE STERLING Lotus,Dbase,Excel,Word, Csv Totalling Accounts Production Multi Format Export Multi Format Import Computer Assisted Audit Techniques S5/ 17

18 File Interrogation CA-Panaudit Plus Indexing File Comparison Sampling CA- PANAUDIT PLUS ASCII/EBCDIC Totalling Stratification Mainframe or PC Functionality Computer Assisted Audit Techniques S5/ 18

19 File conversion/downloading Fdump Tapeutl Idea5 ACL Depot Tarsus Computer Assisted Audit Techniques S5/ 19

20 Manipulating Report Files If the audited body are unable to provide data interrogation in a mat that can be easily read by the auditors software, a report file can be produced which can be manipulated in several ways :- Windows Packages AutoImport ACL Bespoke Software Monarch Idea Link and Load Computer Assisted Audit Techniques S5/ 20

21 CAATS Software and Audit Tools - SQL All of the software packages/tools used file manipulation are unique stand alone packages. There is one audit tool that is incorporated into Windows Packages, can be stand alone in either DOS or Windows. SQL Computer Assisted Audit Techniques S5/ 21

22 What is SQL? What can it do? SQL - Structured Query Language Developed to extract data from relational databases SQL interface in most PC based database management systems SQL can Microsoft Query Microsoft ACCESS Calculate (Total, Count, Average...) Query (From, Where, Having, Between, Like) Manipulate files (Order, Index, Delete, Create,) Computer Assisted Audit Techniques S5/ 22

23 The Standard database Query Builder in Access The user is able to select the fields required in the query, add calculations and or mathematical functions. Computer Assisted Audit Techniques S5/ 23

24 The standard Database Query Builder in Access The SQL code is automatically generated by the ACCESS query builder. Computer Assisted Audit Techniques S5/ 24