Procedures to Verify the Completeness of System-Generated Report

A.

When an IS audit team relies on a system-generated report to reduce substantive procedures, they should perform procedures to verify the completeness of the report.

The following are the procedures that the IS auditor should perform to verify the completeness of the report:

A. Test data for appropriateness: The auditor can use test data to verify if the report includes all relevant data. The auditor should create test data that represents various scenarios and conditions that the report should include. If the report includes all the test data, it is an indication that the report is complete.

B. Validate the report query: The auditor should validate the report query used to generate the report. This involves ensuring that the query used to generate the report is correct and includes all relevant data. The auditor should also ensure that the report is generated from the correct database.

C. Establish criteria for expected results and compare to actual results: The auditor should establish criteria for the expected results of the report. The criteria should include the type of data that the report should include, the format of the report, and the data range that the report should cover. The auditor should then compare the actual results of the report to the established criteria.

D. Trace a sample of transactions to the internal transactions: The auditor can select a sample of transactions from the report and trace them back to the internal transactions. This involves verifying that the transactions on the report match the transactions in the database. If the sample of transactions matches, it is an indication that the report is complete.

In conclusion, when an IS audit team relies on a system-generated report to reduce substantive procedures, they should perform procedures to verify the completeness of the report. The IS auditor should perform a combination of the above procedures to ensure that the report is complete.