Computer Aided Audit

Tools and Techniques

(CAATTs)

Test Data
The test data method is used to establish
application integrity by processing specially
prepared sets of input data through
production applications that are under review.

Illustration of Test Data

Auditors

Computer Operations

PrepareTest
Test
Prepare
Transactions
Transactions
AndResults
Results
And

Transaction
Transaction
TestData
Data
Test

Computer
Computer
Application
Application
System
System

Computer
Computer
Output
Output

Auditor Compares

Manually
Manually
Processed
Processed
Results
Results

Test Data

When the set of test data in use is comprehensive,

the technique is called the Base Case System
Evaluation (BSCE).
Another type of the test data technique called
tracing performs an electronic walkthrough of
the applications internal logic.

Advantages of Test Data

1. They provide explicit evidence

2. Can be employed with minimal disruption to
operations
3. They require minimal computer expertise on
the part of the auditors

Disadvantages of Test
Data Techniques
1. Auditors must rely on computer services
personnel to obtain a copy of the application
for test purposes.
2. Provides static picture of application integrity
3. Relatively high cost to implement

Integrated Test Facility

The Integrated Test Facility (ITF) approach is
an automated technique that enables the
auditor to test an applications logic and
controls during its normal operation
ITF databases contain dummy or test master
file records integrated with legitimate records
An auditor will introduce artificial transactions
into the data processing stream.

Illustration of ITF
Approach

Computer Operations
Actual
Actual
Transactions
Transactions

PrepareITF
ITF
Prepare
Transactions
Transactions
AndResults
Results
And

ITF
ITF
Transactions
Transactions

Computer
Computer
Application
Application
System
System

Reports
Reports
WithOnly
Only
With
ActualData
Data
Actual

Auditors

DataFiles
Files
Data
ITF Data

Reports
Reports
WithOnly
Only
With
ITFData
Data
ITF

Auditor
Compares

Manually
Manually
Processed
Processed
Results
Results

Advantages of ITF

ITF supports ongoing monitoring of controls

Applications with ITF can be economically
tested without disrupting the users operations
and without the intervention of computer
services personnel.

Disadvantages of ITF

Potential for corrupting the data files of the

organization with test data.

Parallel Simulation
Parallel Simulation requires the auditor to
write a program that simulates key features or
processes of the application under review

Illustration of Parallel
Simulation
Computer Operations

Auditors
Actual
Actual
Transactions
Transactions

Computer
Computer
Application
Application
System
System

ActualClient
Client
Actual
Report
Report

Auditors
Auditors
Simulation
Simulation
Program
Program

Auditor Compares

Auditor
Auditor
Simulation
Simulation
Report
Report