Bao5524 Professional Auditing - Free Assessment Answers
• SBL operates through a network of 100 retail branches and agencies all over Australia and is particularly popular in the rural and country areas. It also provides payments services through an expanding network of automatic teller machines (ATM) and electronic funds transfer at point of sale ('EFTPOS') terminals. It encourages internet banking and rewards customers by charging reduced bank fees on internet transactions.
Answer:
Computer Assisted Accounting Techniques
The use of CAAT is a popular technique for performing computerized based auditing as the auditing industry progresses and advances much in the field of accounting and data analytics. The computer assisted accounting technique will help bring efficiency in the field of information technology and accountancy that will smoothen the work and role of accounting together to work and solve the data analytics. The use of Active Data that is an add on function in the excel that helps in determining the use and availability of the data. The stratified analysis would help in classifying the information a group basis and the grouping of data was easily done with the help of stratified analysis were the data. The total count for each data and the corresponding value was calculated.
The use of digital analysis was done in order to find any difference or abnormality in the sample data provided. The digital analysis is a special type of analytical tool that looks for abnormal occurrence of the data, which violates the Benford’s law and it, gives a statistical presentation of the data of the data should actually be presented.
The analysis of the data was done with the help of a stratified analysis. The data were stratified on the group basis and stratified on the 95% Confidence Interval. The data distribution helped us focus on key variable and data validation from the population data collected. The digital analysis for the same was perfumed using the Active Data software (Bierstaker, Janvrin and Lowe 2014).
Reference
Bierstaker, J., Janvrin, D. and Lowe, D.J., 2014. What factors influence auditors' use of computer-assisted audit techniques?. Advances in Accounting, 30(1), pp.67-74.
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