What are the general steps of the computer-assisted portion of the audit?
• The auditor and Computer Audit Specialist (CAS) will meet with you and your staff to identify the records needed and determine the most efficient way to sample them. Often, this meeting will take place prior to the start of the audit at the pre-audit conference. • The CAS will conduct a review of your computer system with you and your information technology staff to identify internal controls and any constraints in obtaining the records • Your information technology staff extracts and compiles the electronic data. You should reconcile the electronic data to your books and records so that the data does not need to be extracted more than once (see the question What are the verification and reconciliation requirements for electronic data below). • You provide the requested data to the CAS. Generally, the volume of data is too large to be emailed, therefore, it is usually provided on disk or other tangible media. • The auditor will perform their own verification and reconciliation of the
