...System Integrity and Validation - Kudler Fine Foods Theresa Gibbs Acc/542 October 29, 2012 Yasin Dadabhoy System Integrity and Validation - Kudler Fine Foods Over the past few weeks the team has analyzed Kudler’s information systems, recommended industry-specific software, analyzed its inventory data tables, and internal controls and risks for an audit proposal. After analyzing the necessary components the team recommends that an SAS 94 audit is appropriate for Kudler. To conduct the audit the auditor will use computer assisted audit tools and techniques (CAATTs) or in Kudler’s case computer assisted audit techniques (CAATs). The following brief is an explanation of how CAATs is used to validate data and the system integrity, and explain audit productivity software. CAATs CAAT is techniques that increase the auditor’s productivity and effectiveness during the audit function. CAATTs uses tools, such as software to increase the auditor’s productivity and extract data, and analyze the data in addition to the techniques. The techniques are used to validate application integrity and verify data integrity of Kudler’s information systems. “These techniques include generating test decks of data, writing and embedding automated audit modules, and performing digital analysis and linear regression on a client’s data” (Hunton, 2004, p. 179). CAAT assists the auditor in collecting sufficient, reliable, relevant, and useful evidence that supports the planned audit objects. The...
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...System Integrity and Validation Vincent A. Davis, Jr. ACC/542 October 21, 2013 Irene Branum Preface In the last few weeks the accounting firm, Team D has looked into characteristics of Kudler Fine Foods and provided recommendations to update and replace existing components of the IT system. These recommendations made can yield in the company’s increased productivity, profitability, and remove potential threats. Team D determined that industry specific software is useful in comparison to customized software. Four main modules such as payroll, account payable, accounts receivable, and inventory were developed as well as enhancement of each flowchart based on the appropriate system. Team D examined the database completeness at Kudler’s intranet and developed a pivot table; therefore, making the decision-making process easy. External and internal risks were analyzed and internal control points were developed by incorporating both risks and controls into a flowchart. Team D also showed why findings and recommendations are more useful to the company in comparison to SAS70 and SAS94 audits. The team identified events that will lessen the dependence on auditing through computer and showed a brief description how the audit should be conducted. System Integrity and Validation Kudler Finer Foods has looked for recommendations regarding the company, to include computer information system, automated process of an accounting information system, data table analysis, internal control...
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...System Integrity and Validation ACC 542 August 12, 2013 Milan Havel Abstract Kudler seeks to improve their audit process by allowing changes implemented to their audit documentation process. It is important to implement changes reflected by computer assisted auditing techniques (CAATs). These changes will offer a variety of benefits to Kudler as well as the auditor. The use of CAATs will allow auditors to use the software for improved analysis and application of security. Auditors will also be able to extract and analyze data to foresee any potential threats, trends, fraud issues, or foresee expectations. The use of validation tools will also allow Kudler greater success in their audit. Using test decks, integrated test facilities (ITF), and parallel simulations will allow auditors to verify and test data quickly and effectively. The functions of this software will improve greatly not only the speed of the audit, but also accuracy as well. Auditors will be able to analyze a vast amount of data and verify balances, again information, and verify any duplicate information. Kudler should choose a custom audit software suitable to their organizational needs. More specifically, they should focus on accuracy, reliability, and compliance as their key goals for the audit. The distinct audit software should be in connection with their AIS and will offer numerous benefits. Kudler and the auditor will be able to manage current or past transactions, history, reporting...
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...System Integrity and Validation Justin A. Miller ACC 542 July 9, 2012 Yasin Dadabhoy Introduction Computers are an essential tool for a lot of jobs. Auditors rely on computer technology to execute many job roles, use the benefits of software tools, and use methods to become more well-organized and successful. Computer-assisted audit tools, known as CAATs, and audit productivity tools are two types of software tools. CAATs assist the auditors with the evaluation of application controls. CAATs also choose and examine data for significant audit evaluations. Audit productivity tools assist auditors in reducing the number of valuable time spent on administrative duties by computerizing the audit role and incorporating information assembled from the audit process. This brief will describe how CAAT will be used to validate data and system integrity within the system, explain the functions of audit productivity software, and explain how audit productivity software might be used in the systems designed. Validating Data and System Integrity CAAT consists of the usage of software, applications, extracted and analyzed data, trends within data, identifying with the expectations and detention of potential fraud within data (Gray, et. al., 1989, Pag.109). CAAT makes available information that allows certain aspects to simply be acquired. With the utilization of CAAT, the audit records and practices can be improved with excellence and swiftness. The information systems auditor...
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...System Integrity and Validation and Summary of Recommendations Jessica Noble ACC 542 March 23, 2015 Milan Havel System Integrity and Validation Since the proposal of the new software at Kudler Fine Foods, the system integrity and the use of computer assisted auditing techniques (CAATs) will need to be discussed. This brief will follow three topics (1) how CAATs is used to validate data and system integrity, (2) explain the functions of audit productivity software, and (3) provide details on how audit productivity software may be used in the system. CAATs is used to Validate Data and System Integrity Auditors use computer assisted auditing techniques (CAAT) for several reasons. CAATs not only help auditors with software but they can use data for analyzing, look for patterns, and identify fraud (Hunton, Bryant, & Bagranoff, 2004). By using CAATs it will increase efficiency for both internal and external audits. By doing this it will allow auditors to look at all financial information. CAATs are valuable to auditors when testing or validating computer applications because they can determine if codes have been accessed illegally. If audits were conducted manually then an auditor would not be able to examine the data. To verify system integrity, auditors can validate applications through test data, an integrated test facility, or through a parallel simulation. Test data is described as the use of false data entered into the systems. “This...
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...System Integrity and Validation ACC/542 September 3, 2012 System Integrity and Validation Kudler Fine Foods has three different locations that carry domestic and imported foods that are in five different departments. Kudler Fine Food management decided to have an accounting firm come in and look at the computer system that they are using. Kudler Fine Food is looking to successfully improve the system for possible expansion in the local area or in different states. The accounting firm has given Kudler Fine Foods six weeks to let them know what the strengths, weaknesses, and what improvements need to be done. The accounting firm took the first week to look at the type of system that Kudler Fine Foods have and how to make improvements. What the accounting firm discovered is that Kudler Fine Foods has installed the comprehensive modular Retail Management System which is a point-of-sale that may or may not have a web-based program. During this time the accounting firm discussed the improvements to the module to reduce the manual transactions and make the system more effective. The accounting firm also discussed the possible threats and ways that the threats can be prevented. The next step that needed to be discussed is the type of software for Kudler Fine Foods. The accounting firm made a suggestion of industry-customizable financial software that would replace the current processes. Once the accounting firm decided that the industry-customizable financial software would benefit...
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...System Integration and Validation Computer technology has advanced enough to help auditors find more efficient ways to audit. By using different auditing techniques and utilizing audit productivity software auditors can find errors in a business computer system faster and easier. Using this type of computer technology improves Audit documentation and processes. Computer Assisted Auditing Techniques or CAAT’s can be used to validate data and system integrity by using different types such as testing data, integrated test facility and parallel simulation etc. Also by integrating Audit productivity software such as electronic working papers, groupware, and reference libraries, and document management, an auditor’s personal productivity is enhanced. Validating Data Auditors use CAAT’s or computer assisted auditing techniques to validate data. Auditors validate data by using audit productivity software such as ACL. With new technology auditors are now able to extract client data and input into an audit productivity program. The data can then be analyzed quickly and efficiently. Auditors also use data query models that productivity software can help create or one can be created without it. The purpose of the data query model is to determine if the evidence obtained fits with the context of other information obtained during the audit, such as, personnel interviews, tests of controls, risk assessment etc. Computer assisted auditing techniques for validating data have made it...
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...System Integrity and Validation ACC/542 Accounting Information Systems August 11, 2014 Irene Branum Preface Kudler Fine Foods began operations in 1998, by Kathy Kudler; the company has grown from one store to three and aspirations to add more locations in the near future. Our company was hired to analyze Kudler’s future accounting technology needs. We recommended a system to automate the accounting functions of accounts payable, accounts receivable, inventory, and payroll. We concluded that upgrading its accounting information system with retail-specific software instead of custom written software would be best for Kudler Foods. We have assessed the design basics of the data tables from an accounting perspective; recommend improvement to the data tables, and clarified how the information in the pivot table advanced decision-making for management The pivot table made from the information extracted from Kudlers inventory report for year-end will improve the decision-making process of inventory to be purchased by store location and by product type. We have analyzed the risk associated with the Accounting Information System in the areas of accounts payable, accounts receivable, inventory, and payroll, identified all risks and internal control points, incorporated the controls and risks into flowcharts, designed internal controls to mitigate risks to the systems, evaluated the application of internal controls to the systems, and discussed other controls...
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...Talisman Quality Donor System on Set-up Mobiles and Coaches 1.0 Purpose of Validation The purpose of this validation is to validate the Talisman Quality Donor System (QDS) upgraded release of 2.11. Initial validation of QDS was performed the following sites with operation dates listed: 1. RRVBC 6th Street site and has been in operation since June 18, 2007. 2. Perryville fixed site and has been in operation since August 27, 2007 3. Freeport fixed site and has been in operation since September 24, 2007 4. Mobile set-up/ Coaches have been in operation since April 1, 2008 This validation is being performed to ascertain that the systems upgrades function as expected at all sites of operation. 2.0 System Description We have validated the QDS system 2.03 and have an upgrade to that system which includes the following changes. 1. Question regarding xenotransplants and endoscopic exams with biopsy will be validated for visual display and audio quality. 2. Gender question will be asked and answered twice any inconsistency will stop the program and return to the beginning. 3. Travel history can now be edited even after record has been printed. 4. European countries list now includes the “Federal Republic of Yugoslavia”. 5. New version of Donor Consent. 3.0 Responsibilities Nancy McKinney, LPN is the Project Manager and will oversee the validation. The trainers assigned to the project, Larry Graham and Melissa Roush will perform the validation scenarios. The results...
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...Literature Books SOPs Validation Examples Free Literature Glossary Usersclub Intro Log-in Register Preview Renewal Tutorials Risk Management Practices Computer Validation Part11 Method Validation ISO 17025 Lab Equipment Qualification Good Laboratory Practices About About Labcompliance Contact Labcompliance Scope Tax/Bank Information All come with 10+ Best Practice Documents: SOPs, Checklists, Examples Transfer of Analytical Procedures According to the New USP Chapter <1224> With SOPs, templates and examples for easy implementation March 21, 2013 Quality by Design (QbD) for Analytical Method Development and Validation Learn how to design robustness for easy transfer and to avoid OOS situations Recorded, available at any time Validation of Analytical Methods for GLP and Clinical Studies Learn how to design, prepare, conduct and document for FDA compliance Recorded, available at any time Eight Steps for Cost-effective Laboratory Compliance Up-to-date overview, hot topics and trends. Recorded, available at any time Verification of Compendial Methods according to the New USP Chapter <1226> Understand the new risk based approach and and get real world case studies for testing Recorded, available at any time Effective HPLC Method Development and Validation Preparation, conduct and documentation for FDA/EMA Compliance Recorded, available at any time Validation of Analytical...
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...Hospitals Face Challenges Using Electronic Health Records to Generate Clinical Quality Measures Introduction The American Hospital Association (AHA) commissioned iParsimony, LLC, to conduct a study to investigate hospital experiences with implementation of Meaningful Use Stage 1 electronic clinical quality measures (eCQMs). The study describes the experience with and impact of eCQM implementation in four hospitals – large and small, urban and non-metropolitan – each of which had significant experience with electronic health records (EHRs) prior to Meaningful Use and uses a different EHR from a different vendor company. The findings described in the case study are derived from interviews conducted with key leaders and operational staff directly involved in the oversight and management of eCQMs. Based on the experiences of the hospitals in this case study, the current approach to automated quality reporting does not yet deliver on the promise of feasibility, validity and reliability of measures or the reduction in reporting burden placed on hospitals. Specific policy changes are needed, starting with Stage 2 Meaningful Use, to redirect the electronic clinical quality reporting requirements to focus on a small set of well-tested measures supported by a mature policy infrastructure that can guide valid and feasible measure development, testing and implementation. Background In the past 10 years, there has been an unprecedented expansion in the number and type of quality measures...
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...System Integrity & Validation Kimberly Miller ACC 542 February 27, 2012 Melissa Frey Preface Kudler Fine Foods (Kudler) is an upscale specialty food store. They have had remarkable success since their first store opened in 1998, opening a second store in 2000 and a third in 2003. Kudler’s success is dependent on their business model as well as an effective accounting information system (AIS). The current system is strong but could be enhanced to build productivity and profitability. Over the course of the last five weeks the following recommendations have been made to Kudler’s management team to make improvements to their existing system. Implementation of industry-specific software to improve the current AR, AP, inventory and payroll processes as well as developing new processes for sales and general ledger functions. The value-added and automation of the processes improves accuracy, eliminates double entry and allows for communication between locations. Refine the existing database with the use of flowcharts and ER diagrams to understand the flow of data and move away from broad spreadsheet reports and instead use pivot tables which will provide a summary of data useful for decision-making. Maintain, review, update, and test, policies and procedures, by means of developing good internal controls and auditing them regularly. The following brief will indicate how Kudler will also benefit from audit software and computer assisted auditing techniques (CAATs)...
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...Over the past several weeks I have had the opportunity to study Kudler Fine Foods operations. This has included their financials, inventory, payroll, and human resources. The attached brief explores audit productivity software used by Kudler’s audit firm and how it can help Kudler improve its operation and plans for expansion. Computer Assisted Auditing Techniques Computer Assisted Audit Techniques (CAATs) are computer base tools that an auditor uses to carry out various automated tests to evaluate the IT system or data. CATTs are very useful when the company has a significant volume of audit data in an electronic format (IT Audit Manual, 2011). Kudler Fine Foods has an independent auditor review their books every year. Among the computer assisted auditing techniques the auditors could use to validate data and system integrity in Kudler’s system are: • Electronic working papers – are used to support the audit opinion by demonstrating that the auditor has complied with set standards across all jobs, and the documents contain relevant information material to the audit (Quizlet, 2011). An advantage to using electronic work papers is that they automatically adjust other working papers when a related working paper is changed. They automate the audit process increasing the auditor’s efficiency. When the audit is complete, the auditor can automatically produce Generally Accepted Accounting Principles (GAAP) financial statements (Core Concepts of Information Technology Auditing...
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...Evidence Collection Cases 1. In this case the first thing that first responders need to recognize is that the computer was on when the suspect was arrested and there may be evidence that they need to collect right away. If data of apparent evidentiary value is in plain view onscreen. The first responder should seek out personnel who have experience and training in capturing and preserving volatile data before proceeding. First responders should also be alert to the crime scene environment. They should look out for pieces of paper with handwritten notes, passwords, usernames, and software and hardware manuals. These forms of evidence also should be documented and preserved in compliance with departmental policies. In this case the computer should also be checked for DNA so investigators can match the suspects DNA to the arson crime scenes. Also TimeFrame Analysis can be used to link any files of interest to the timeframes of the investigation. All these things can help link the suspect to the crimes, and in doing so can help tell the insurance company whether the claims are valid. 2. Case 4-4 (bomb threat) A list of what items should be included in an initial response field kit to ensure preservation if digital evidence. The initial response field kit should be lightweight and easy to transport. With this kit, you can arrive at a scene, acquire the data you need, and return to the lab as quickly as possible. * Small computer toolkit * Large-capacity drive *...
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...had more than enough to do. It is important to consider the number of the cartons that are being processed during the year 2000. It can be said that the total number of the tasks is high compare to the current human resource or labor force of the company. In connection to that, the process of entering and validating customer order data also give tedious task. For example, the data entry operators have to enter each line separately. In addition to that, it is important to consider that the data entry operators are processing 16,000 manual orders and then validates 8,000 EDI orders. Where in each manual order has an average of nearly 10 items per order or in total, 15,000 order lines. On the other hand, due to the new EDI system and Internet page, it had made the life of the data entry operator, due to the fact that it set up the orders automatically without much intervention, on the other hand, he or she needs to check it for some minor but important error. It would be better if the verification process would go from the logical design of the website. On the other hand, the accounts receivable balance of the customers is also important due to its relationship with the company’s working capital line of product. All over, it can be seen the problem of the...
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