Accounting Information Systems 8th Edition by James Hall

تمرين 14

AUDITING ERP DATABASES
You are an independent auditor attending an engagement interview with the client. The client's organization has recently implemented a data warehouse. Management is concerned that the audit tests that you perform will disrupt operations and suggests that instead of running tests against the live operational database, you draw the data for your analytical reviews and substantive tests of details from the data warehouse. Management points out that operational data are copied weekly into the warehouse and everything you need is contained there. This will enable you to perform your tests without disrupting routine operations. You agree to give this some thought and get back to the client with your answer.
Required
Draft a memo to the client outlining your response to the client's proposal. Mention any concerns you might have.