1. System Integrity and Validity 1 Running Head: System Integrity and Validity System Integrity and Validity University of Phoenix Date:

2. System Integrity and Validity Introduction:  Computer is important tool, especially for auditing  All types of audits and auditors can take advantage of Software tools and techniques.  Two categories of software tools  Computer assisted audit technique (CAAT)  Audit productivity tools. System Integrity and Validity 2

3. The use of CAAT to validate data & system integrity  CAAT use software, applications, extract and analyze data  Identify potential fraud within data  CAAT improve audit with quality and speed  IS auditors verify the integrity of the system System Integrity and Validity 3

4. Audit Productivity Tools Use of technology in audit process for following activities:  Planning and Tracking  Documentation  Communication and data transfer  Resource Management  Data Management System Integrity and Validity 4

5. Kudler Recommendations  Linked with sales and need well-established software  CAAT is more suitable to the Kudler  Compliance testing as well as substantive testing, Kudler can be employed to test the adequacy of control system  Kudler can detect errors or miscalculations quicker System Integrity and validity 5

6. References Champlain, Jack J. (2003), Auditing information systems, retrieved on January 24 th, 2010 from http://books.google.com/books?id=WG7DfOTtjTAC&lpg= PT296&dq=Computer%20Assisted%20Auditing%20Techni que&as_brr=3&client=firefoxa&pg=PT296#v=onepage&q=C omputer%20Assisted%20Auditing%20Technique&f=fals http://books.google.com/books?id=WG7DfOTtjTAC&lpg Gallegos, Fredrick (2004), Information technology control and audit, retrieved from EBSCOhost from UOP online library. Gray, Lain; Manson, Stuart (1989), The audit process, retrieved from Google books on January 22 nd, 2010. System Integrity and Validity 6