File Interrogation in Effective is Auditing
Heli Salmi · EDPACS · 1998
When computerized data is being reviewed, file interrogation and other computer assisted audit techniques (CAAT) should be used. This permits the IS auditor to examine and analyze accounting and control data, transfer journals, user information, and error messages to an extent that is impossible to achieve when manual methods are used. the role and function of file interrogation have been discussed for years among IS auditors. in practice, however, the use of CAATS still is more the exception than the rule. Articles describing how file interrogation should be performed are few. This article uses a case example to describe the results and findings that can be achieved when using file interrogation.