test data approach
TRANSCRIPT
A White Box Testing TechniqueBy: BSA – 5 NDMU SY. 2016-2017
Test Data Approach
• To define test data approach as one of the white box techniques used by auditors in a Computer Assisted Auditing Techniques.• To discuss the different approaches in
conducting a test data.• To identify and discuss the types of test data.• To discuss the advantages and disadvantages
of test data approach.
Objectives:
• Test data involves auditor preparation of a series of fictitious transactions; many of those transactions will contain intentional errors. The auditor examines the results and determines whether the errors were detected by the client’s system.
What is a Test Data?
• Based on auditors’ creation of input data that should be processed by client’s application. Test data consist of correct and incorrect data. If incorrect data is entered into the system, auditor expects the input rejection. Results of input procedures are compared with expected behavior of application in order to determine whether input controls are in place
What is a Test Data?
•possible input error•logical process•irregularity
Test transactions should test every
•Are control procedures functioning?• Is the computer application processing transactions correctly?
Questions asked in test data:
Illustration of Test Data Approach
Computer Operations Prepare Test
TransactionsAnd Results
Auditors
ComputerApplication
System
ComputerOutput
Auditor Compares
TransactionTest Data
Manually Processed
Results
• Using live data: process client real live data and then check that the controls and processing are OK.
• Dummy data in a normal production run: however output of dummy data processing should not be released in the live database general ledger.
• Dummy data in a special run: dummy data is run back up/ image copy of database.
Approaches in Test Data
•BCSE (Base case system evaluation) - using a comprehensive set of test transactions•Tracing - performs an electronic walkthrough of the application’s internal logic
Types of Test Data
• BCSE (Base Case System Evaluation)- Is A special case of test data that requires an all-inclusive set of test data in order to test every possible data and processing condition. This method is time-consuming and expensive, and best developed by an internal audit staff.
Types of Test Data Cont.
• Tracing- Test data technique that takes step-by-step walk through application– The trace option must be enabled for the
application– Specific data or types of transactions are created
as test data– Test data is “traced” through all processing steps
of the application, and a listing is produced of all lines of code as executed (variables, results, etc.)
Types of Test Data Cont.
Illustration of Tracing
•Requires limited technical knowledge•Usually fairly simple to operate•Helps the auditor learn how the system operates.
Advantages of Test Data:
• Cost: for constructing test data, predetermine the results manually and ascertaining which controls to be tested.
• Confined to test of control only. • Live testing is dangerous as it may affect live database is
used for special run. • No visible evidence of audit work performed: need to record in
the working papers of work done.• It only confirms the operation of the program at the time that
it is tested.
Disadvantages of Test Data:
• http://opentuition.com/wp-content/blogs.dir/1/files/group-documents/15/1289480671-COMPUTERASSISTEDAUDITTECHNIQUES.pdf Distribute sign-up sheet
• http://faculty.usfsp.edu/gkearns/Articles_Fraud/Principles%20of%20Computer%20Assisted%20Audit%20Techniques.pdf Explain how you can be reached to discuss concerns
• http://www.ef.uns.ac.rs/mis/archive-pdf/2009%20-%20No1/MIS2009_1_2.pdf
References:
• https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=1&cad=rja&uact=8&ved=0ahUKEwiNjqvlusfOAhVBLmMKHQY3AeoQFggeMAA&url=http%3A%2F%2Fwww.jsu.edu%2Fccba%2Ffea%2Ffaculty%2Fzanzig%2F301%2F301_ch_13.ppt&usg=AFQjCNFo5D9zkpScMPOwI0VT7fi67n-5ZQ&sig2=wXaDG_2Jpf0PaKmncu1u3Q
• https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0ahUKEwiNjqvlusfOAhVBLmMKHQY3AeoQFgglMAE&url=http%3A%2F%2Fwww.usfsp.edu%2Fgkearns%2FACG6936%2Fppt%2Fch03.ppt&usg=AFQjCNEEiOdtULmjHLXBjt_EBM8NQtdegQ&sig2=5xwcH_qDI1984LfSxvSXww
References:
• https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=6&cad=rja&uact=8&ved=0ahUKEwiNjqvlusfOAhVBLmMKHQY3AeoQFgg9MAU&url=http%3A%2F%2Fwww.wiley.com%2Fcollege%2Fbcs%2F047138383X%2Fppt%2Fchapt10.ppt&usg=AFQjCNHYyzN8YI1eJt4RY21vINrCMt7CYA&sig2=xoWqnzGp7sdCUzdPbjIrkw
• https://opencourseware.kfupm.edu.sa/colleges/cim/acctmis/acct303/files%5C2-Lecture_Notes_Chapter7-CAATTs.pdf
• Accounting Information System by James Hall 5th Edition
References: