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Internal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues. Chapter 1 CAATTs History, Chapter 2 Audit Technology, Chapter 3 Continuous Auditing, Chapter 4 CAATTs Benefits and Opportunities, Chapter 5 CAATTs for Broader Scoped Audits, Chapter 6 Data Access and Testing, Chapter 7 Developing CAATT Capabilities, Chapter 8 Challenges for Audit,

Tabla de contenidos provista por Syndetics

• Case Studies
• Preface
• Acknowledgments
• Chapter 1 CAATTs History
• The New Audit Environment
• The Age of Information Technology
• Decentralization of Technology
• Absence of the Paper Trail
• Do More with Less
• Definition of CAATTs
• Evolution of CAATTs
• Audit Software Developments
• Historical CAATTs
• Test Decks
• Integrated Test Facility (ITF)
• System Control Audit Review File (SCARF)
• Sample Audit Review File (SARF)
• Sampling
• Parallel Simulation
• Reasonableness Tests and Exception Reporting
• Traditional Approaches to Computer-Based Auditing
• Systems-Based Approach
• Data-Based Approach
• Audit Management and Administrative Support
• Roadblocks to CAATT Implementation
• Summary and Conclusions
• Chapter 2 Audit Technology
• Audit Technology Continuum
• Introductory Use of Technology
• Moderate Use of Technology
• Integral Use of Technology
• Advanced Use of Technology
• Getting There
• General Software Useful for Auditors
• Word Processing
• Text Search and Retrieval
• Reference Libraries
• Spreadsheets
• Presentation Software
• Flowcharting
• Antivirus and Firewall Software
• Software Licensing Checkers
• Specialized Audit Software Applications
• Data Access, Analysis, Testing, and Reporting
• Standardized Extractions and Reports
• Information Downloaded from Mainframe Applications and/or Client Systems
• Electronic Questionnaires and Audit Programs
• Control Self-Assessment
• Parallel Simulation
• Electronic Working Papers
• Data Warehouse
• Data Mining
• Software for Audit Management and Administration
• Audit Universe
• Audit Department Management Software
• E-mail
• File Transfer Protocol (FTP)
• Intranet
• Databases
• Groupware
• Electronic Document Management
• Electronic Audit Reports and Methodologies
• Audit Scheduling, Time Reporting, and Billing
• Project Management
• Extensible Business Reporting Language (XBRL)
• Expert Systems
• Audit Early-Warning Systems
• Continuous Auditing
• Continuous Auditing versus Continuous Monitoring
• Example of Continuous Auditing: Application to an Accounts Payable Department
• Stages of Continuous Auditing
• Continuous Auditing Template
• Sarbanes-Oxley
• Important SOX Sections
• The Role and Responsibility of Internal Audit
• Risk Factors
• Detecting Fraud
• Determining the Exposure to Fraud
• SOX Software
• Assessment of IT Controls and Risks
• Defining the Scope
• GAIT Principles
• Governance, Risk Management, and Compliance (GRC)
• Internal Audit's Role in the GRC Process
• Identifying and Assessing Management's Risk Management Process
• Assessment of Internal Control Processes
• GRC Software
• Summary and Conclusions
• Chapter 3 CAATTs Benefits and Opportunities
• The Inevitability of Using CAATTs
• The New IM Environment
• The New Audit Paradigm
• Expected Benefits
• Planning Phase-Benefits
• Conduct Phase-Benefits
• Data Analysis
• Increased Coverage
• Better Use of Auditor Resources
• Improved Results
• Reporting Phase-Benefits
• Administration of the Audit Function-Benefits
• Reduced Costs
• Increased Performance
• Increased Time for Critical Thinking
• Recognizing Opportunities
• Transfer of Audit Technology
• Summary and Conclusions
• Chapter 4 CAATTs for Broader-Scoped Audits
• Integrated Use of CAATTs
• Value-for-Money Auditing
• Value-Added Auditing of Inventory Systems
• Data Analysis in Support of Value-Added Inventory Auditing
• Inventor

Notas de autor provistas por Syndetics

David Coderre has over twenty years of experience in internal audit, management consulting, policy development, management information systems, system development, and application implementation areas. He is currently President of CAATS (Computer-Assisted Analysis Techniques and Solutions). He is the author of three highly regarded books on using data analysis for audit and fraud detection.