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Under real-time accounting systems, transactions are transmitted, processed, and accessed electronically. Thus, audit trails can easily become diminished or very limited. Concurrent auditing techniques, which use specialized programs with auditor-defined parameters that are applied to transactions during processing, are most useful in this kind of environment.
Concurrent auditing techniques are instructions embedded within application or system software, such as a database management system, that auditors use to collect audit evidence about the reliability of an application while the application is actually processing data. Concurrent auditing techniques are not standard components of generic software packages. Concurrent auditing techniques require the use of specialized programs with auditor-defined parameters that are applied to transactions during processing to detect unusual patterns. In applications where accuracy is vital, concurrent auditing techniques may be executed continuously; or, they may be executed only periodically. They collect information which can be reported immediately to the auditor, or it can be stored and reported periodically.
Concurrent auditing techniques typically use specialized programs with auditor-defined parameters that are applied to transactions during processing. The program uses analytical techniques and data mining to detect unusual patterns. If the program identifies unusual activities, it alerts the auditor, enabling the auditor to review and investigate the unusual transaction virtually immediately. Thus, concurrent auditing techniques do permit monitoring a system on a continuous basis for fraudulent transactions.
Concurrent auditing techniques typically use specialized programs with auditor-defined parameters that are applied to transactions during processing. The program uses analytical techniques and data mining to detect unusual patterns. If the program identifies unusual activities, it alerts the auditor, enabling the auditor to review and investigate the unusual transaction virtually immediately. Thus, concurrent auditing techniques allow faster detection of unauthorized transactions.