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Generalized audit software

- Software designed to read, process, and write data
CAATS
- Using computers to automate the IT audit processes
Input controls matrix
Program tracing
- Print program steps with regular output to observe sequence of program execution
events
Mapping programs
- Unexecuted code
Scanning routines
- Searches program for specified items
Automated decision table program
- Interprets source code and generates a decision table
Automated flowcharting program
- Interprets source code and generates a flowchart
Continuous and intermittent simulation
- Similar to SCARF and DBMS
Audit hooks
- Notify auditors of questionable transactions
Audit log
System control audit review file (SCARF)
- Continuous monitoring and storing of transactions
Snapshot technique
- Master files before and after update are stored
Integrated test facility
- Fictitious inputs
Embedded audit modules
- Efficient and effective compliance and substantive audit-testing tool
Concurrent audit techniques
- Tools auditors use to collect audit evidence on the reliability of a computer-based
application system
Test data generator
Parallel simulation
- Process of simulating data processing with a set of data and comparing the results
Source code comparison program
Compensating controls
- alternative
Systems review

SOFTWARE TOOLS USED TO TEST PROGRAM LOGIC
AUDIT TECHNIQUES USED TO TEST PROGRAMS