(b) Problems of using audit software
Cost
There may be substantial setup costs to use the software, especially where the computer systems of the client have not been fully documented, as is the situation in Delphic Co. A cost benefit analysis from the audit point-of-view should be carried out prior to deciding to use audit software.
Lack of software documentation
The computer audit department at Delphic cannot confirm that all system documentation is available, especially for the older
‘legacy’ systems currently in use. This again confirms the view that use of audit software should be deferred until next year to avoid extensive setup costs which cannot be recouped due to system changes.
Change to clients’ systems
Changes to clients’ computer systems can result in costly amendments to the audit software. Given that Delphic’s systems will change next year, this is almost certain to result in amendments to the software. Starting to use audit software this year is therefore not advisable.
Outputs obtained
The audit manager needs to be clear exactly what audit assertions are to be tested with the audit software and what outputs are expected. Starting testing just to obtain knowledge of the system is inappropriate as testing may be too detailed and output produced that is not required, increasing the cost for the client.
Use of copy files
The use of copy files means that the auditor will not be certain that these are the actual files being used within Delphic’s computer systems, especially as the provenance of those files will not be checked. To ensure that the files are genuine either the auditor should supervise the copying or the ‘live’ files on Delphic’s computer systems should be used.
|
