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ACCA考试《审计与认证业务F8》知识点(4)

来源：高顿网校 2015-03-27

　　ELEVANT TO CAT QUALIFICATION PAPER 8 AND ACCA QUALIFICATION

　　PAPERS F8 AND P7

　　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 evaluated 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 （see below）。Check digit verification

　　This process uses algorithms to ensure that data input is accurate. For

　　example, internally generated valid supplier numerical reference codes, should　　3

　　SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

　　ENVIRONMENT

　　JANUARY 2011

　　be formatted in such a way that any purchase invoices input with an incorrect

　　code will be automatically rejected.

　　Processing controls

　　Processing controls exist to ensure that all data input is processed correctly

　　and that data files are appropriately updated accurately in a timely manner.

　　The processing controls for a specified application program should be

　　designed and then tested prior to ‘live’ running with real data. These may

　　typically include the use of run-to-run controls, which ensure the integrity of

　　cumulative totals contained in the accounting records is maintained from one

　　data processing run to the next. For example, the balance carried forward on

　　the bank account in a company’s general （nominal） ledger. Other processing

　　controls should include the subsequent processing of data rejected at the point

　　of input, for example:

　　? A computer produced print-out of rejected items.

　　? Formal written instructions notifying data processing personnel of the

　　procedures to follow with regard to rejected items.

　　? Appropriate investigation/follow up with regard to rejected items.

　　? Evidence that rejected errors have been corrected and re-input.

　　Output controls

　　Output controls exist to ensure that all data is processed and that output is

　　distributed only to prescribed authorised users. While the degree of output

　　controls will vary from one organisation to another （dependent on the

　　confidentiality of the information and size of the organisation）， common

　　controls comprise:

　　? Use of batch control totals, as described above （see ‘input controls’）。

　　? Appropriate review and follow up of exception report information to

　　ensure that there are no permanently outstanding exception items.

　　? Careful scheduling of the processing of data to help facilitate the

　　distribution of information to end users on a timely basis.

　　? Formal written instructions notifying data processing personnel of

　　prescribed distribution procedures.

　　? Ongoing monitoring by a responsible official, of the distribution of output,

　　to ensure it is distributed in accordance with authorised policy.

　　Master file controls

　　The purpose of master file controls is to ensure the ongoing integrity of the

　　standing data contained in the master files. It is vitally important that stringent

　　‘security’ controls should be exercised over all master files.

　　These include:

　　? appropriate use of passwords, to restrict access to master file data

　　? the establishment of adequate procedures over the amendment of data,

　　comprising appropriate segregation of duties, and authority to amend

　　being restricted to appropriate responsible individuals

　　? regular checking of master file data to authorised data, by an

　　independent responsible official

　　SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

　　ENVIRONMENT

　　JANUARY 2011

　　? processing controls over the updating of master files, including the use of

　　record counts and control totals.

　　COMPUTER ASSISTED AUDIT TECHNIQUES （CAATs）

　　The nature of computer-based accounting systems is such that auditors may

　　use the audit client company’s computer, or their own, as an audit tool, to

　　assist them in their audit procedures. The extent to which an auditor may

　　choose between using CAATs and manual techniques on a specific audit

　　engagement depends on the following factors:

　　? the practicality of carrying out manual testing

　　? the cost effectiveness of using CAATs

　　? the availability of audit time

　　? the availability of the audit client’s computer facility

　　? the level of audit experience and expertise in using a specified CAAT

　　? the level of CAATs carried out by the audit client’s internal audit function

　　and the extent to which the external auditor can rely on this work

　　There are three classifications of CAATs – namely:

　　? Audit software

　　? Test data

　　? Other techniques

　　Dealing with each of the above in turn:

　　Audit software

　　Audit software is a generic term used to describe computer programs designed

　　to carry out tests of control and/or substantive procedures. Such programs

　　may be classified as:

　　Packaged programs

　　These consist of pre-prepared generalised programs used by auditors and are

　　not ‘client specific’。 They may be used to carry out numerous audit tasks, for

　　example, to select a sample, either statistically or judgementally, during

　　arithmetic calculations and checking for gaps in the processing of sequences.

　　Purpose written programs

　　These programs are usually ‘client specific’ and may be used to carry out tests

　　of control or substantive procedures. Audit software may be bought or

　　developed, but in any event the audit firm’s audit plan should ensure that

　　provision is made to ensure that specified programs are appropriate for a

　　client’s system and the needs of the audit. Typically, they may be used to

　　re-perform computerised control procedures （for example, cost of sales

　　calculations） or perhaps to carry out an aged analysis of trade receivable

　　（debtor） balances.

　　Enquiry programs

　　These programs are integral to the client’s accounting system; however they

　　may be adapted for audit purposes. For example, where a system provides for

　　the routine reporting on a ‘monthly’ basis of employee starters and leaversSPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

　　ENVIRONMENT

　　JANUARY 2011

　　this facility may be utilised by the auditor when auditing salaries and wages in

　　the client’s financial statements. Similarly, a facility to report trade payable

　　（creditor） long outstanding balances could be used by an auditor when

　　verifying the reported value of creditors.

　　Test data

　　Audit test data

　　Audit test data is used to test the existence and effectiveness of controls built

　　into an application program used by an audit client. As such, dummy

　　transactions are processed through the client’s computerised system. The

　　results of processing are then compared to the auditor’s expected results to

　　determine whether controls are operating efficiently and systems’

　　objectiveness are being achieved. For example, two dummy bank payment

　　transactions （one inside and one outside authorised parameters） may be

　　processed with the expectation that only the transaction processed within the

　　parameters is ‘accepted’ by the system. Clearly, if dummy transactions

　　processed do not produce the expected results in output, the auditor will need

　　to consider the need for increased substantive procedures in the area being

　　reviewed.

　　Integrated test facilities

　　To avoid the risk of corrupting a client’s account system, by processing test

　　data with the client’s other ‘live’ data, auditors may instigate special ‘test data

　　only’ processing runs for audit test data. The major disadvantage of this is that

　　the auditor does not have total assurance that the test data is being processed

　　in a similar fashion to the client’s live data. To address this issue, the auditor

　　may therefore seek permission from the client to establish an integrated test

　　facility within the accounting system. This entails the establishment of a

　　dummy unit, for example, a dummy supplier account against which the

　　auditor’s test data is processed during normal processing runs.

　　Other techniques

　　This section contains useful background information to enhance your overall

　　understanding.

　　Other CAATs include:

　　Embedded audit facilities （EAFs）

　　This technique requires the auditor’s own program code to be embedded

　　（incorporated） into the client’s application software, such that verification

　　procedures can be carried out as required on data being processed. For

　　example, tests of control may include the reperformance of specific input

　　validation checks （see input controls above） – selected transactions may be

　　‘tagged’ and followed through the system to ascertain whether stated controls

　　and processes have been applied to those transactions by the computer

　　system. The EAFs should ensure that the results of testing are recorded in a

　　special secure file for subsequent review by the auditor, who should be able to

　　conclude on the integrity of the processing controls generally, from the results

　　of testing. A further EAF, often overlooked by students, is that of an analytical

　　SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED

　　ENVIRONMENT

　　JANUARY 2011

　　review program enabling concurrent performance of analytical review

　　procedures on client data as it is being processed through the automated

　　system.

　　Application program examination

　　When determining the extent to which they may rely on application controls,

　　auditors need to consider the extent to which specified controls have been

　　implemented correctly. For example, where system amendments have

　　occurred during an accounting period, the auditor would need assurance as to

　　the existence of necessary controls both before and after the amendment. The

　　auditor may seek to obtain such assurance by using a software program to

　　compare the controls in place prior to, and subsequent to, the amendment

　　date.

　　Summary

　　The key objectives of an audit do not change irrespective of whether the audit

　　engagement is carried out in a manual or a computer-based environment. The

　　audit approach, planning considerations and techniques used to obtain

　　sufficient appropriate audit evidence do of course change. Students are

　　encouraged to read further to augment their knowledge of auditing in a

　　computer-based environment and to practise their ability to answer exam

　　questions on the topic by attempting questions set in previous ACCA exam

　　papers.

　　Brian Pine is examiner for CAT Paper 8

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