The results will indicate the software tool that uses less resources and consequently takes less time for auditors to do their jobs. CPU usage and disk usage, when executing simple audit routines on millions of data records in different hardware environments? How do different audit software programs behave in terms of, e.g. The question that will be explored in this paper is: When introducing audit software tools, auditors have to take the efficiency of those products into consideration.Īpart from the user interface, functionality and training effort requirement, it would be interesting to know how much time a software tool would require to execute a sort or a classification, or to compute a join between two tables, which are really basic and recurring tests in almost every audit procedure. The more important the use of such applications becomes, the more people work with these applications, and the more data these applications have to handle, the more critical becomes the question: How efficient are these applications in analyzing mass data?
Several general-purpose audit software packages apart from the Microsoft Office applications are available on the market and used by audit professionals. Defining the requirements and parameters according to which software applications can be evaluated in terms of effectiveness and efficiency will consequently become more important. It will therefore become necessary for the audit profession to accept available software tools and applications as a given constant. Kaplan obtained similar results in his Survey report on Data Analysis Software and Auditors. Most interviewees agreed that digital data analysis tools are either indispensable or their importance will increase considerably in the near future. The most frequently named products were ACL, Excel, Access, IDEA Monarch, SPSS, SAS and Statistica, among others. In a survey on acceptance of digital data analysis in the audit profession in Germany, Herde/Kohl found that 76% of internal auditors and 81% of external auditors use digital data analysis tools. Many different general-purpose and specific tools are now available in the audit field. Exponential growth in the number of digital transactions has not only been observed in big companies.Īuditors have realized that, in order to gain a deeper understanding of company processes in terms of audits, digital data analysis is no longer an option. The number and variety of attributes recorded for each transaction is increasing therefore the test procedures are becoming increasingly complex.ģ. More and more business processes are purely digital, as in B2B or B2C business.Ģ.
Ĭhanges in at least three different aspects can be observed in comparison with previous years.ġ. The audit profession is no exception: the need for software tools to test and check a company’s data for auditing purposes has been felt for 40 years. However, the increase-almost explosion-of data availability in the last few years has also made it necessary for most companies to dig for the gold within.
Since the early days of data processing, people have had to manage the amount of data with currently available means. Performance test results (additional file) will be presented and interpreted.īig Data, Performance Measurement, Data Analysis Tools, Auditīig Data is not a completely new issue. This development can be used with different applications capable of batch operations. It provides information on the different hardware components and operating software environments to those who want to do performance measurement tests on software. This paper describes the planning, development, and execution of a flexible performance measurement project. Due to the increasing amount of data such tools have to handle, it is becoming more and more important to know how efficiently these tools can execute standard query algorithms. Leistungstestergebnisse (zusätzliche Datei) werden vorgestellt und interpretiert.ĭata analysis tools are a well-known technology. Diese Entwicklung kann mit verschiedenen Anwendungen, die in der Lage sind, Batch-Operationen auszuführen, verwendet werden. Es beschreibt die verschiedenen Hardwarekomponenten und Betriebssoftware-Umgebungen für diejenigen, die mit Performance-Messung zu tun haben. Dieser Aufsatz beschreibt die Planung, Entwicklung und Durchführung eines flexiblen Leistungsmessprojekts. Aufgrund der zunehmenden Menge an Daten, die diese Werkzeuge bearbeiten müssen, wird es immer wichtiger zu wissen, wie effizient diese Werkzeuge Standardabfragealgorithmen ausführen. Werkzeuge zur Datenanalyse sind eine bekannte Technologie. Leistungsbeurteilung von Prüfungssoftware