Testing application controls. (use of computer-assisted auditing tools and techniques in reviewing application controls)(Computers & Auditing) From: Internal Auditor | Date: December 1, 1996| Author: | COPYRIGHT 1996 Institute of Internal Auditors, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information) Copyright information

Computer-assisted auditing tools and techniques can be useful in improving the appraisal of application controls. Through the use of audit software to directly access an application's data, auditors are able to utilize basic commands to verify edit checks, examine calculations performed by the application, and evaluate the data for reasonableness. Moreover, the search for gaps and duplicates can enable auditors to ascertain the fullness and timeliness of the data. Verification of edit checks for key fields can be accomplished through the stratification or classification of the transactions on ...

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