System Integration and Validation
Computer technology has advanced enough to help auditors find more efficient ways to audit. By using different auditing techniques and utilizing audit productivity software auditors can find errors in a business computer system faster and easier. Using this type of computer technology improves Audit documentation and processes. Computer Assisted Auditing Techniques or CAAT’s can be used to validate data and system integrity by using different types such as testing data, integrated test facility and parallel simulation etc. Also by integrating Audit productivity software such as electronic working papers, groupware, and reference libraries, and document management, an auditor’s personal productivity is enhanced.
Validating Data
Auditors use CAAT’s or computer assisted auditing techniques to validate data. Auditors validate data by using audit productivity software such as ACL. With new technology auditors are now able to extract client data and input into an audit productivity program. The data can then be analyzed quickly and efficiently. Auditors also use data query models that productivity software can help create or one can be created without it. The purpose of the data query model is to determine if the evidence obtained fits with the context of other information obtained during the audit, such as, personnel interviews, tests of controls, risk assessment etc. Computer assisted auditing techniques for validating data have made it easier to keep up with more efficient auditing; because of this another technique used by auditors for validating data is continuous auditing. Continuous auditing can be performed daily to find errors as soon as they arise.

Validating System Integrity
The different techniques used in computer assisted auditing can help validate system integrity. One of the techniques used in validating