The Kudler Fine Foods

Topics: Financial audit, Auditing, Internal control Pages: 3 (824 words) Published: September 12, 2010
- Describe how the selected computer assisted auditing techniques will be used to validate data and system integrity within the system. - Explain the functions of audit productivity software.
- Explain how audit productivity software might be used in the four systems designed (A/R, A/P, Inventory, and Payroll). - Give recommendations made to Kudler from the findings

The Kudler Fine Foods needs to use the type of computer assisted auditing techniques (CAAT) that can meet all of its needs. The CAAT system will provide a summarization that will be used during the audit process. The CAAT system will provide the auditor with information related to the business, its activities, and identify existing trends (Puttick, van Esch, & Kana, 2008). Different sampling methods can be used if the computer assisted auditing techniques method is transaction based. The auditor can use the computer assisted auditing techniques to do customized searches for specific transactions the auditor is looking for. This will be very important for Kudler because the company has three separate stores in three different locations. In addition, each store has a number of different departments with different needs and requirements. Because of this complexity, it is important that the auditor can access various transactions in order to examine whether or not these are valid and make sense. The computer assisted auditing techniques that the auditor chooses at Kudler must have automated search engines that will provide the necessary tools for the auditor to search for and analyze the data. Since Kudler Fine Foods has a complex process for accounting and inventory control, it is important that the CAAT can support its needs (Gray, & Manson, 2007). The software chosen must be able to determine the level of risk and their importance at Kudler Fine Foods. The CAAT software should be able to recognize patterns and provide the auditor with potential problems. It should also have the ability...

References: Gray, I., & Manson, S. (2007). Audit process: principles, practice and cases. London: Cengage Learning Business Press.
Moeller, R. R. (2005). Brink 's modern internal auditing . New York, NY: John Wiley & Sons.
Puttick, G., van Esch, S. D., & Kana, S. P. (2008). The Principles and practice of auditing. South Africa: Juta Academic.
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