Level - Intermediate; 2 Day Course; 16 Hours CPE  

Assessing the Reliability of Computer-Processed Data (ARCPD) is a two-day training session designed to provide an overview of the requirements set forth by the General Accountability Office (GAO) in publication GAO-07-731G, “Government Auditing Standards 2007 Revision” (the “Yellow Book”) as it relates to auditing in today’s electronic environment. Additional emphasis is placed on the guidance provided in GAO’s publication GAO-03-273G, “Assessing the Reliability of Computer-Processed Data”, popularly known as the “Gray Book”. The training material is structured to address three course objectives and is comprised of several discussion topics, all of which must be considered by the auditor when assessing the reliability of computer-processed data.

Course Objectives:

1. Provide an overview of the professional standards, policies and guidelines pertaining to auditing information systems and assessing the reliability of data being processed by electronic systems.

2. Define data reliability and provide a framework for assessing the reliability of computer- processed data and reporting the results.

3. Discuss the use of computer assisted audit techniques (CAATs) in assessing the reliability of data in the electronic environment and the challenges facing the auditor.

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