Uses of Audit Software/Programme

Procurement and Audit notes revision

Calculation checks: e.g. program gives the total amount of individual entries in purchases day book in a particular period. Auditor then agree this total amount to the amount posted in purchases ledger control a/c.
• Detecting system violation rule: e.g. program checks that no customer has balance above specified credit limit.
• Detecting unreasonable items: programs checks that no customer has discount of 50% or sales ledger balance (i.e. debtors balance) is more than the amount of sales made to that customer.
• New calculation and analysis: e.g. statistical analysis of inventory movements to identify slow moving items.
• Selecting items for audit testing: e.g. obtaining a stratified sample of sales ledger balances to be used as a basis for a circularization of debtors.
• Completeness checks: e.g. checking continuity of sales invoices to ensure that they are all accounted for.

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