用CAATs进行数据分析–应考虑的问题-IntosaiCommunityPortal.PPT

使用CAATs时要考虑的问题 第4节 使用CAATs时要考虑的问题 数据分析 程序审查 用CAATs进行数据分析 – 应考虑的问题 在具体的审计环境中使用CAATs时，首先要进行正式的成本 – 效益分析 主要的成本是为了准备使用CAAT所涉及的相关资源的成本 固定成本，一般与数据审查的量和程度无关 重要因素 在未来审计中要重复使用CAATs 审计的重要程度很高 核心业务的计算机化 手工审计测试不现实或成本很高 用CAATs进行程序分析 – 应考虑的问题 重要因素 应用程序执行关键任务； 无法依靠数据分析提供有关控制是否充分有效的保证 IT audit training CAATs: S4/* for September 2004 Brief introduction covering:- Objectives of course For delegates to be familiar with data types and file layouts, how to interpret hexadecimal data representation. Be able to match file layouts to Hex dumps and download data. Delegates will also be familiar with data storage media and the methodology of planning/arranging the best file structure from client departments. Delegates will also be aware of the varying methods of data download and the “off the shelf packages” that are available to them. Description of the course format:- Series of brief lectures accompanied by slides. Hands on experience will be provided by four case studies (two on each day). Course notes will be available for each lecture session . Case studies will have suggested solutions. Documentation will also be provided for the use of the tape handling utilities on the NAO CAATS section.