Jurnal Berkala Akuntansi & Bisnis
ISSN 2086-0277
Vol. 1 / No. 1 / Published : 2009-10
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Original Article :
Data exeption test to provide the direction upon audit assignments
Author :
- Ika Atma Kurniawanti*1
- Airlangga University
Abstract :
This descriptive-explanatory study elaborates the profile and characteristics of one particular and critical stage of conducting an internal audit assignment; the data exception test using Computerized Assisted Audit Techniques and Tools. Although the use of CAAT might have been found long time ago, internal auditing today is quite different with the foregone as business today is awash in data and data crunchers; internal auditors should really immersethemselves into the circumstances. Unlike the use of CAAT in the past that mostly used to compute numbers and financial matters, CAAT at present has evolved to be something that is more critical than before, as it is a steering-wheel that drives the entire process of audit assignment. Starting from brief description about the common objectives of CAAT, this paper will address more extensive use in CAAT at present that has led the change of how internal auditors carry out their duties. This paper goes forward with explanation concerning the background of CAAT development, the advantages of using it, necessary requirements and environment for the succesfull implementation, and the exemplary case study. The paper will be concluded with some points discussing the lessons learned from the prevalent use of CAAT and the next steps necessary to be taken after the CAAT has been established. It should always be realized that CAAT is the all things; several further steps after CAAT still has to be taken afterward in order to successfully accomplish the assignment.
Keyword :
data exception test, audit assignment,
References :
IIA,(2004) International Standards for The Professional Practice of Internal Auditing - : The IIA Inc.
Coderre, David., Verver, John G., and Warren Jr. J. Donald,(2005) Global Technology Auditing Guide - CA: Implications for Assurance, Monitoring, and Risk Assessment - : report from the IIA's 2005 International conference CAE Roundtable Discussion. July
Protifiti,(0000) KnowledgeLeader, Audit Tests - Types, Advantages, and Disadvantages - : http://knowledgeleader.com
Setiabudi, Hendri Y.,(2006) Raising the red Flags for Risk Based Audit - the On-Desk Audit Procedure - : UNAIR Seminar of Risk-Based Audit
Vasarhelyi, Miklos A.,(2002) Concepts in Continuous Assurance Rutgers University : http://raw.rutgers.edu/continuousauditing/conceptsincontinuousassurance13final.doc
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Volume : 1 / No. : 1 / Pub. : 2009-10 |
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