Assessing Reliability of Computer Processed Data

Price: $20.00

CPE Credits: 2.0

Category: ,

Course Number: AUGRELFC

data reliability

Description: Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. This course is based on the United States Government Accountability Office publication GAO-09-680G (Assessing the Reliability of Computer-Processed Data) which coversl the basics of a risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. Intended to demystify the assessment of computer-processed data, this course provides information consistent with the Yellow Book—the 2007 Government Auditing Standards—which defines generally accepted government auditing standards (GAGAS).  Table of Contents Delivery Method: Online QAS Self Study. Level: Basic Prerequisites: None Advanced Preparation: None

Author: Frank Castillo, CPA Publication: 2017 Format: PDF Pages: 44 Passing Grade: 70% Exam Policies: Exam may be retaken. Course must be completed within one year of purchase. CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • Identify the steps of a risk-based framework for data reliability assessments.
  • Utilize this risk-based framework to determine whether data can be used for its intended purpose.
  • Identify examples of “computer-processed data” as it pertains to data reliability assessments.
  • Determine which factors are considered in assessing data reliability for an engagement.
  • Identify sample language for reporting on data reliability in accordance with GAGAS (Generally Accepted Government Auditing Standards).

Description: Computer-processed data from outside sources are often central to audit reports. While these data are simply another type of evidence to rely on, assessing them may require more technical effort than other types. This course is based on the United States Government Accountability Office publication GAO-09-680G (Assessing the Reliability of Computer-Processed Data) which coversl the basics of a risk-based framework for data reliability assessments that can be geared to the specific circumstances of each engagement. Intended to demystify the assessment of computer-processed data, this course provides information consistent with the Yellow Book—the 2007 Government Auditing Standards—which defines generally accepted government auditing standards (GAGAS).  Table of Contents Delivery Method: Online QAS Self Study. Level: Basic Prerequisites: None Advanced Preparation: None

Author: Frank Castillo, CPA Publication: 2017 Format: PDF Pages: 44 Passing Grade: 70% Exam Policies: Exam may be retaken. Course must be completed within one year of purchase. CPE Sponsor Info : NASBA/QAS #109234. Click here to view specific state approvals.

By the end of the course participants should be able to:

  • Identify the steps of a risk-based framework for data reliability assessments.
  • Utilize this risk-based framework to determine whether data can be used for its intended purpose.
  • Identify examples of “computer-processed data” as it pertains to data reliability assessments.
  • Determine which factors are considered in assessing data reliability for an engagement.
  • Identify sample language for reporting on data reliability in accordance with GAGAS (Generally Accepted Government Auditing Standards).
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