Computer-Assisted Audit Cases

Case 1: Wooback City, in Appendix I.

Part 1

The computerized human resource system of Wooback City is undergoing an audit. Audry Wilson is the senior member of the audit team reviewing the payroll component of this system. Audry has heard how helpful computer-assisted audit procedures can be, and she has asked you to suggest how some of these procedures can be used in the audit.

Wooback has two types of payroll disbursements: employee, which is part of the human resources system, and welfare, which is maintained on a separate system. Audry has been informed by the IT manager that transactions for the last three years are available; however, the programmer/analyst responsible for this area was terminated, and funding was not budgeted for a replacement.

Part 1: Identify and describe potential computer-assisted audit procedures that could be used in this situation.

Part 2: What do you do know