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Assessing Computer-Generated
Data Reliability for Performance Audits


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Table of Contents

Assessing Computer-Generated Data Reliability for Performance Audits

Outline

What do we mean by data reliability?

Why do we care about it?

What did we do in the past?

How do we tackle this issue now?

Overview of Guidance

When should we do an assessment?

How do we do the assessment?

How do we do the assessment? Taking the first steps

How do we do the assessment? Initial testing

How do we do the assessment? Review of existing information

How do we do the assessment? Preliminary assessment

How do we do the assessment? Preliminary assessment: Decision

How do we do the assessment? Preliminary assessment: Decision

How do we do the assessment? Preliminary assessment: Decision

How do we do the assessment? Preliminary assessment: Decision

How do we do the assessment? Conducting Additional Work

How do we do the assessment? Deciding on mix of additional work

How do we do the assessment? Tracing a sample to/from source records

How do we do the assessment? Tracing a sample to/from source records

How do we do the assessment? Advanced electronic testing

How do we do the assessment? Targeted control work

How do we do the assessment? Final assessment

How do we do the assessment? Final assessment

How do we do the assessment? Final assessment

Summary About the guidance and framework

Questions/Discussion

Author: Barbara Johnson

NLPES Contact: bob.boerner@ncsl.org

NLPES Home Page: http://www.ncsl.org/programs/nlpes/

Other information:
NLPES Fall Training Conference
September 5-8, 2001
Marriott Country Club Plaza
Kansas City

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