System Integrity

Like other, Kudler’s business objective is to maximize profits by offering highest quality products at competitive prices. In this regard, Kudler introduced online-ordering system which will enhance the customer’s base. In this regard, Kudler takes the help of shipping agencies like Federal express, UPS, DHL etc. Hence while making Audit functions, the Auditor must check the inventory system, internal procedures, external agency agreements, invoices etc. In this regard, the Audit software must be designed while taking all such related consideration including external and internal. Powerful audit software are available in the market, therefore Kudler can purchase the CATT software taking all considerations for the desired output audit reports.

The Auditor should see all the procedures, rules etc in connection with polices, objectives so that they adhered and in case of discrepancy, the auditor should report to the management. The part of the job includes evaluation internal controls, status of deficiencies that are noticed in previous audits, identify the variances between budgets and actual etc.

CAAT INTRODUCTION AND GUIDELINES

CAAT also known as Computer assisted Audit technique. The CAAT involves using software, applications, extract and analyze data, trends within data, identify expectations, detention of potential fraud within data etc. At present many CAAT tools are available and the customers can select different CAAT depending upon the requirements of their business needs. The popular CAAT software is ACL Audit Command Language, IDEA analysis, WizRule etc. When the CAAT is established, the guidelines for all IS Audits are applicable and must be adhered from 1st December, 1998.

FUNCTIONS

Using the CAAT the audit documentation and processes can be improved with quality and speed. The selected CAAT will be controlled by the IS auditor and will be able to provide reasonable assurance so that audit objectives and specifications of the CAAT have been met. In...