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© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

86 of 151

OBJECTIVE 4: COMPUTER PROCESSING

Although processing test transactions is usually effective, it has the following disadvantages:

The auditor must spend considerable time understanding the system and preparing an adequate set of test transactions.

Care must be taken to ensure test data do not affect the company’s files and databases.

The auditor can reverse the effects of the test transactions or process them in a separate run, using a copy of the file or database.

Reversal procedures may reveal the existence and nature of the auditor’s test to key personnel.

A separate run removes some of the authenticity.

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