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        SPECIFIC ASPECTS OF AUDITING IN A
　　COMPUTER-BASED ENVIRONMENT
　　Information technology (IT) is integral to modern accounting and management
　　information systems. It is, therefore, imperative that auditors should be fully
　　aware of the impact of IT on the audit of a client’s financial statements, both in
　　the context of how it is used by a client to gather, process and report financial
　　information in its financial statements, and how the auditor can use IT in the
　　process of auditing the financial statements.
　　The purpose of this article is to provide guidance on following aspects of
　　auditing in a computer-based accounting environment:
　　• Application controls, comprising input, processing, output and master
　　file controls established by an audit client, over its computer-based
　　accounting system and
　　• Computer-assisted audit techniques (CAATs) that may be employed by
　　auditors to test and conclude on the integrity of a client’s
　　computer-based accounting system.
　　Exam questions on each of the aspects identified above are often answered to
　　an inadequate standard by a significant number of students – hence the reason
　　for this article.
　　Dealing with application controls and CAATs in turn:
　　APPLICATION CONTROLS
　　Application controls are those controls (manual and computerised) that relate
　　to the transaction and standing data pertaining to a computer-based
　　accounting system. They are specific to a given application and their objectives
　　are to ensure the completeness and accuracy of the accounting records and
　　the validity of entries made in those records. An effective computer-based
　　system will ensure that there are adequate controls existing at the point of
　　input, processing and output stages of the computer processing cycle and over
　　standing data contained in master files. Application controls need to be
　　ascertained, recorded and *uated by the auditor as part of the process of
　　determining the risk of material misstatement in the audit client’s financial
　　statements.
　　Input controls
　　Control activities designed to ensure that input is authorised, complete,
　　accurate and timely are referred to as input controls. Dependent on the
　　complexity of the application program in question, such controls will vary in
　　terms of quantity and sophistication. Factors to be considered in determining
　　these variables include cost considerations, and confidentiality requirements
　　with regard to the data input. Input controls common to most effective
　　application programs include on-screen prompt facilities (for example, a
　　request for an authorised user to ‘log-in’) and a facility to produce an audit
　　SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED
　　ENVIRONMENT
　　JANUARY 2011
　　trail allowing a user to trace a transaction from its origin to disposition in the
　　system.
　　Specific input validation checks may include:
　　Format checks
　　These ensure that information is input in the correct form. For example, the
　　requirement that the date of a sales invoice be input in numeric format only –
　　not numeric and alphanumeric.
　　Range checks
　　These ensure that information input is reasonable in line with expectations. For
　　example, where an entity rarely, if ever, makes bulk-buy purchases with a value
　　in excess of $50,000, a purchase invoice with an input value in excess of
　　$50,000 is rejected for review and follow-up.
　　Compatibility checks
　　These ensure that data input from two or more fields is compatible. For
　　example, a sales invoice value should be compatible with the amount of sales
　　tax charged on the invoice.
　　Validity checks
　　These ensure that the data input is valid. For example, where an entity
　　operates a job costing system – costs input to a previously completed job
　　should be rejected as invalid.
　　Exception checks
　　These ensure that an exception report is produced highlighting unusual
　　situations that have arisen following the input of a specific item. For example,
　　the carry forward of a negative value for inventory held.
　　Sequence checks
　　These facilitate completeness of processing by ensuring that documents
　　processed out of sequence are rejected. For example, where pre-numbered
　　goods received notes are issued to acknowledge the receipt of goods into
　　physical inventory, any input of notes out of sequence should be rejected.
　　Control totals
　　These also facilitate completeness of processing by ensure that pre-input,
　　manually prepared control totals are compared to control totals input. For
　　example, non-matching totals of a ‘batch’ of purchase invoices should result in
　　an on-screen user prompt, or the production of an exception report for
　　follow-up. The use of control totals in this way are also commonly referred to
　　as output controls.