INF2004F Summary Notes.docx

Testing and user acceptance of new programs systems

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Testing and user acceptance of new programs Systems documentation Accurate and complete processing of transactions, records, files and reports i.e. output Fail to detect incomplete, incorrect or unauthorised input data Errors in files/databases during updating Fail to correct errors from data editing procedures Improper distribution of output Inaccuracies in reporting Data editing routines Reconciliation of batch totals Error correction procedures Understandable documentation Competent supervision Prevent, detect or correct inaccurate or unauthorised source data Inaccurate source data Unauthorised source data Turnaround documents Check digit Data editing routines Accurate, complete and confidential data files Unauthorised modification or disclosure of data Destruction of data due to errors or hardware/software malfunctioning or sabotage Secure storage of data and restrict physical access Logical access control Write protection and proper file labels Concurrent update controls Virus protection
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Data encryption Backup of data files System recovery procedures Information system auditor’s Toolkit: Technical skills to understand vulnerabilities in: Hardware and software Usage of appropriate software General-use software – spreadsheets & database management systems Auditors use structured query language (SQL) to retrieve a client’s data and display data for audit purposes Generalised audit software – specifically designed to do auditing tasks Automated workpaper software People skills – work as a team; interact with clients and other auditors Techniques used to audit computerised AIS: 5 techniques used Use of test data, integrated test facility and parallel simulation to test programs Use of audit techniques to validate computer programs Use of documentation and CAATs (computer assisted audit techniques) to validate user accounts and access privileges Use of logs and specialised control software to review systems software Use of embedded audit modules to achieve continuous auditing Testing computer programs: Different techniques used: - Integrated test facility - Snapshot technique - System control audit review file (SCARF) - Audit hooks - Continuous and intermittent stimulation Test data – test data generators; arrange data, prepare for computerised processing Concurrent techniques: 1. Integrated test facility (ITF): An example of concurrent auditing technique that is used to collect test data during normal processing Establishes fictitious entries such as department, branch, customer, employee etc. Enter transactions for that entity, see how they are processed Evaluate integrated online systems & complex programming logic Aims to audit an AIS in an operational setting 2. System control audit review files and continuous and intermittent stimulation are examples
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