(a) Factors to consider when using computer aided audit techniques
• Computer knowledge expertise is and experience of the auditor
• Availability of suitable compute assisted audit techniques. (CAATS) and IT facilities.
• Efficiency and effectiveness of using computer assisted audit technique (CAATs) over
manual techniques.
• The cost involved.
• The. volume of transactions.
• Compatibility with the clients system.
• Time constraints.
• Integrity of the client's IT system and environment.
(b) An auditor might use a laptop in the following practical ways:
• Flowcharting the clients systems - The use of such flowcharts ensure that they are legible
and can be easily updated.
• Preparation of audit programmes - These can be prepared using a word processor-which
will allow easy updating.
• Analytical procedures - A standard template can be set up on, a spreadsheet package, the
auditor the inputs key details.
• Preparing audit reports.
• Storage of data
• Preparation of audit working. papers.
• Preparing correspondences.with clients
• Statistical packages can assist in sample selection.
(c) Controls that auditors should implement when using laptops
• Back up of files - Backup copies of all audit files kept on the computer should be made
regularly and stored in a separate location.
• Security of files - Adequate procedures should be in force to ensure that only authorised
audit staff can gain access:
• Use of anti-viruses is also very important.
• Use of passwords
• Authorisation of access.
• Testing of programs - Before any program is used on audits, it should be tested to ensure
that as far as possible it is free 'from errors.
Kavungya answered the question on May 15, 2019 at 08:06
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