System Integrity and Validation

Preface Kudler Fine Foods located in San Diego, California is a specialty food store that is continuing to grow. Due to the troupes growth, it is necessary for Kudler to make a better use of technology for entirely aspects of the business. Currently Kudler process a large amount of data by computer programs which is apply between all three locations, simply with upcoming expansions, Kudler needs the ability to track all of that tuition and also be confident that the cultivation is reliable. With that being said, Kudler would benefit greatly from Computer aid visiting Techniques (CAATs).It is recommended that Kudler use CAATs, because it exit take to heart with streamlining the IT analyze process. CAATs be techniques that be apply to increase the efficiency and effectiveness of the analyse function (Hunton, Bryant, &038 Bagranoff, 2004, pg. 178). Not solitary(prenominal) leave behind CAATs assist with making Kudlers audits go more smoothly, exactly it will also ass ist auditors with obtaining more reliable, relevant, sufficient, and useful information. There are 10 key steps of CAATs that dismiss be implemented that will assist Kudler in creating a framework for their audits. CAATs are divided into deuce techniques that will be beneficial to Kudler.The first is validating application justness. The routine of this technique is to find whether the source code has been compromised. Verifying the overall integrity of the applications is the second CAATs technique. This techniques objective is to ensure that the data was trade correctly and also to find any irregularities within the data. Due to the item that the business continues to grow, the use of CAATs will single assist Kudler in its growth. If Kudler goes with the examenimony to incorporate CAATs, it will assist in streamlining the auditing process. System Integrity and validation Recommendations were made to Kudler to implement CAATs into the auditing process. This implementation w ill be beneficial to the company as far as validating and mastering information. The use of audit productivity parcel would allow an organization to streamline and automate processes. Organizations ass take it a step further and use audit productivity software product system to assist with the design of computer software. The following brief will discuss CAATs and audit productivity software. Computer Assisted Auditing TechniquesComputer Assisted Auditing Techniques (CAATs) shadow be used to both validate application integrity and to verify data integrity. selective information validation determines whether the source code has been compromised. The applications heap be validated through test data, parallel simulation, or integrated test facilities. Test data is simply fabricated data entered into the schema by the auditor to test the integrity of the system. For example, the auditor may process a payable through the system by creating a vendor and entering an amount t o see the process of actually cutting a realise from the system.An integrated test facility (ITF) can test applications as they are used on a daily basis. The ITF approach integrates the auditors contrived test data through the knobs system along with the normal transaction processing (Hunton, Bryant, &038 Bagranoff, 2004, pg. 189). During the ITF process, auditors must ensure that the clients data is not corrupted. All information entered into the system by the auditor should be reversed. Verifying data integrity is ensuring that the data was merchandise properly and without any irregularities.There are a subject of audit tools that can be used to assist with verify integrity such as extracting data, importing it into ACL, and stratifying. Detecting fraud is important when verifying integrity. Audit productiveness Software Functions Audit productivity software provides computerized audit solutions and allows companies to manage and prevent track of audit reports. Audit product ivity software has a number of functions such as measuring productivity, resource optimization, data management, and automation. Measuring productivity is simply appraising the performance of the organizations audit reporting.By using audit productivity software, auditors and clients are able to get the best use of all of their resources. For example, each staff members quantify will be used adequately. The auditors metre will be focused on testing the information in the system, instead of spending hours of time sorting through information deciding what to test. The clients can spend their time completing auditor requests. Data management allows auditors and clients to keep track of all of the information entered into the system by the auditors as well as original information entered by clients.Audit productivity software also allows for automation of the auditing process. Information in multiple systems can be integrated with audit productivity software. Automation can streamline the auditing process for any organization, and as mentioned previously, it can increase productivity of not only the auditor but for the client as well. Using Audit Productivity Software for System Design Using the audit productivity software can be beneficial when designing systems for an organization.Audit productivity software can assist with minimizing discrepancies between the company software and the actual audit software. The use of audit productivity software provides functionality to the audit process. That same software could be used to help with the design of an organizations software systems. Software such as electronic working papers, groupware, and time and boot software can all be implemented when designing software systems. If groupware is implemented these systems would have the ability to not only share files, but schedules and calendars as well.Time and billing software is implemented, auditors can better track time spent within that system according to their un ique login. Implementation of electronic working papers assists with everything from daily journal entries to financial statements. Using this software to create a framework for the design of new software would only ensure that audits went smoothly. The audit process can go with little to no incidence, if organizations and auditors would use computerized audit techniques, and audit productivity software.Both the CAATs and the productivity software assist with creating a more automated process. As audit automation increases the time and energy put into the actual audit decreases. Organizations as well as auditors can be more confident that the audit material is reliable and efficient. ? References Apollo Group, Inc. (2011). Kudler Fine Foods. Retrieved from https//ecampus. phoenix. edu/secure/aapd/cist/vop/Business/Kudler2/internet/index. asp Bagranoff, N. A. , Simkin, M. G. , &038 Strand Norman, C. (2008). amount concepts of accounting information systems (10th ed). New York Wiley &038 Sons.