Abstract
Testing the shared, proprietary third-party platforms of service organizations and cloud computing presents auditors with a significant challenge. Auditors in these reviews can test automated controls by reading a “deck” of known transactions and comparing these with the accounting reports generated by a client’s automated system. This chapter delineates procedures for constructing and using these methods.
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© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG
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Christopher Westland, J. (2024). Simulated Transactions for Auditing Service Organizations. In: Audit Analytics. Use R!. Springer, Cham. https://doi.org/10.1007/978-3-031-47464-4_13
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DOI: https://doi.org/10.1007/978-3-031-47464-4_13
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Publisher Name: Springer, Cham
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Online ISBN: 978-3-031-47464-4
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