Assessing the Reliability of Computer-Processed Data
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 covers 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).

Course Publication Date: November 03, 2016

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $20.00!

Author:Frank Castillo CPA
Course No:AUD-COMPDATA-10016
Recommended CPE:2.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Advanced Preparation:None
Recommended Field of Study:Auditing (Governmental)
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Learning Objectives
  • 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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Sponsor Number: 109423


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