This website uses cookies to ensure you have the best experience. Learn more

System Integrity And Validation Essay

946 words - 4 pages

System Integrity and Validation - Kudler Fine Foods
Theresa Gibbs
October 29, 2012
Yasin Dadabhoy

System Integrity and Validation - Kudler Fine Foods
Over the past few weeks the team has analyzed Kudler’s information systems, recommended industry-specific software, analyzed its inventory data tables, and internal controls and risks for an audit proposal. After analyzing the necessary components the team recommends that an SAS 94 audit is appropriate for Kudler. To conduct the audit the auditor will use computer assisted audit tools and techniques (CAATTs) or in Kudler’s case computer assisted audit techniques (CAATs). The following brief is an explanation of how CAATs is used ...view middle of the document...

High risk areas, such as gaps in Kudler’s inventory reporting after upgrading the accounting information system, are heavily used. In step two the auditor indentifies that CAATs will provide sufficient, relevant, and useful evidence achieve planned objectives. The importance of this step is to be through as possible so that if another CAAT is added the auditor does not have to ask for more data. Step three the auditor decides what files, records, and fields are needed by meeting with the IT personnel reassuring the client that sensitive information, such as customer credit information will remain secure and confidential. In step four, the auditor will decide what format he or she wants the data to be extracted, such as a CD or sending through the Internet. The auditor will request the data in the preferred format from the client, step five. “Once the auditor has the client data, step six involves importing that data into ACL” (Hunton, 2004, p. 188). The auditor will test the integrity of the data transferred to ensure that the data was not corrupted during the process using ACL commands such as Verify, Count, Stratify, and Total. Step eight the auditor will use CAATs on the assess risks from the planning stage of the audit. In step nine the auditor will investigate and reconcile any exception found during the CAATs process. In the last step the auditor will document the process performed reconciled exceptions and the results in the working papers.
Audit Productivity Software
Audit productivity software is any software helps the auditor‘s productivity such as electronic working papers, groupware, time and billing software, reference library, and documentation. In the past auditors created working papers manually, however, today electronic working papers can automate the process increasing the auditor’s efficiency and is cost effective. “Many e-working papers are compatible with Windows-based data processing and spreadsheet programs” (Hunton, 2004, p. 179),...

Other Papers Like System Integrity and Validation

Midwest Farm Supplies Essay

1021 words - 5 pages the designs and specifications provided by Midwest. • Customer: ➢ Prefers face to face dialogue with sales rep due to some limitations by phone conversation. Firm as a system: • The management is organized and communicates well. • The management provides one week classes to sales reps on new fertilizers, waste water recovery, computer assisted farm management techniques. The classes are not designed to make them

Cis 210 Input Controls Essay

1173 words - 5 pages . To be able to identify and correct errors before a user enters them into the system is why we want to use validation controls. There are at least eight different types of data validation rules. An example is a data type check, in which it tests the field to make sure the data fits the required type, such as a numeric field will have only numbers and the same goes for an alphabetic field that contains only the characters A through Z. Another

Cis 210 Input Controls

1116 words - 5 pages from and that these are the only options that can be selected to answer this question. In this example, if this input control was not put in place, then many things could go wrong, such as they could enter a multitude of data that does not belong in this block that does not have nothing to do with the question being asked, resulting in data integrity error. Using validation controls or it could also be called validation rules

Acct 542

1142 words - 5 pages System Integrity and Validation With the recent implementation of automated software at Kudler Fine Foods, there is the need to address system integrity and the use of computer assisted auditing techniques (CAATs). This brief will examine the following: how CAAT is used to validate data and system integrity within the system, explain the functions of audit productivity software, and explanation of how audit productivity software might be used

Teva Analysis

1073 words - 5 pages department heads, transition to the new system went smoothly. After initial projects were fully deployed, MKS Integrity was then rolled out across all application development areas. Business values realized by TEVA Since implementing MKS Integrity, TEVA has achieved: The FDA has enforced validation of software and computer systems pharmaceutical manufacturing since the mid eighties. Computer validation in the eyes of the FDA means: “Confirmation by

Input Controls

1227 words - 5 pages input, select box, radio button, and validation are four examples of input controls. As pointed out by Ponce de Leon, most input controls are visual and interactive. There is also something called a hidden input control. They can be used to store system critical data, such as database key data, that the user does not need to interact with. Text type input controls are used to input text. They provide a single-line input field in which any text


775 words - 4 pages staff, for certain purposes. There are three types of passwords: Master, Field Access and Silent. The master password protects the structure of the textbase. Only the person who knows the master password can edit the textbase structure and perform all operations. The field access passwords provide different right for one or more users. This password can hide fields, make some fields read-only, and prohibit editing of validation and substitution

Input Controls

1142 words - 5 pages input. Input controls will ensure that data is accurately processing through the application and that no data is added, lost, or altered during processing (Shu, unk). No matter how data is entering into an information system, the quality of the output is only as good as the quality of the input. There are several key input controls for an input design such as, data processing control, source document controls, validation controls, and user interface


2232 words - 9 pages of data into the system. These controls are • Serial numbering of documents • Validation checks on documents • Batching documents and checking of batch totals • authorization procedures These controls are carried out by the user department. The Data processing depart also then gets the data and put carry out their own controls. These are • Vetting of batches to ensure that they are correct • checks on data conversion methods These checks

Cyber Crime

1364 words - 6 pages institutions as they are responsible for recording all customer information, transactions and records. [3] casual observer that given the incredibly sensitive data entrusted to these institutions that preserving the integrity of databases would be their foremost concern. It would seem obvious to even the most A SQL injection attack involves the alteration of SQL statements that are used within a web application through the

Information Security Modification Recommendations

1323 words - 6 pages . The implementation of firewalls, proxy servers, spam filters and IDS/IPS at each site will be the third step in enforcing IT security for Finman organizations. This will greatly increase security from outside threats against the network and data. Use of encryption protocols for all VPN traffic will also insure integrity of data accessed from outside the system. Change control processes will be created to document changes made to systems as

Related Essays

System Integrity And Validation Essay

1782 words - 8 pages auditor uses to carry out various automated tests to evaluate the IT system or data. CATTs are very useful when the company has a significant volume of audit data in an electronic format (IT Audit Manual, 2011). Kudler Fine Foods has an independent auditor review their books every year. Among the computer assisted auditing techniques the auditors could use to validate data and system integrity in Kudler’s system are: • Electronic working papers

Acc542 Week6 System Integrity And Validation Essay

1188 words - 5 pages Running Head: System Integrity and Validation SYSTEM INTEGRITY AND VALIDATION Kudler Fine Foods (KFF) DEBORAH OKAI ACC 542 – ACCOUNTING INFORMATION SYSTEMS December 16, 2013 DAVID PHILLIPS   Running Head: System Integration and Validation BRIEF This brief will focus on computer assisted audit tools and techniques (CAATTs) for the audit process and documentation of Kudler

Kudler Fine Foods: System Integrity And Validation

1357 words - 6 pages Kudler Fine Foods: System Integrity and Validation Jessica Goulet ACC/542 March 14, 2010 Michael Wells Kudler Recommendation Kudler Fine Foods recently implemented new accounting software to handle the daily sales, inventory, accounts payable, accounts receivable, payroll, and general ledger functions. In conjunction with the new software, Kudler must consider the proper course of action for auditing the transactions to ensure

System Integrity & Validation Essay

1149 words - 5 pages System Integrity and Validation With the recent implementation of automated software at Kudler Fine Foods, there is the need to address system integrity and the use of computer assisted auditing techniques (CAATs). This brief will examine the following: how CAAT is used to validate data and system integrity within the system, explain the functions of audit productivity software, and explanation of how audit productivity software might be used