Assessing the Reliability of Computer-Processed Data Course (Self-Paced)
IDAUDT8043SP

Module 1: Government Audit Standards, Policies, and Guidelines

• Review GAO Government Auditing Standards (Yellow Book) requirements for sufficient, appropriate evidence and overall assessment of evidence.
• Understand when and how to evaluate information systems (general, application, and user) controls that affect data reliability.
• Apply guidance on using the work of others and specialists, and documenting qualifications, scope, and quality.
• Identify required report content (objectives, scope, methodology) and how to disclose limitations and uncertainties.

Module 2: Data Reliability Considerations

• Define data reliability (completeness, accuracy, validity, and consistency) and why it matters for audit findings.
• Recognize common forms of computer-processed data (extracts, enterprise systems, spreadsheets, surveys) and typical reliability issues.
• Use CAATs (e.g., ACL, IDEA) and three audit methodologies — auditing with, through, and around the computer — to evaluate data.
• Understand common problems (incomplete, untimely, incorrect, or incompatible data) and their causes.

Module 3: Overall Framework for Assessments

• Decide whether a data reliability assessment is needed based on planned use and risk.
• Scope the extent of assessment using expected importance, corroborating evidence, and risk of using the data.
• Focus effort on portions of data relevant to audit objectives; consider leveraging information/system control reviews when efficient.
• Follow the framework stages: determine need and plan, conduct work, make the determination, and include appropriate report language.

Module 4: Planning and Performing the Assessment

• Initiate reliability work early; determine timing, level of detail (record- vs. summary-level), and documentation needs.
• Collect existing information: interview knowledgeable officials; obtain data dictionaries, system docs, and prior reviews.
• Test data (counts, missing values, duplicates, ranges, identifiers, dates, relationships) and, when needed, trace to/from source documents.
• Document plans, procedures, results, and conclusions clearly, using provided planning and summary worksheets.

Module 5: Documenting and Reporting Assessment Results

• Synthesize testing and control information into an overall reliability determination tied to audit objectives.
• Disclose limitations/uncertainties, describe data sources and methods, and explain population, period, and sampling as applicable.
• Tailor report wording so users can reasonably interpret findings without being misled; describe any constraints on scope or access.
• Determine whether data are sufficiently reliable, not sufficiently reliable, or of undetermined reliability, and understand the course of action for each outcome.

Module 6: Structured Approach for Assessing Reliability of Data

• Apply a structured five-phase approach — from determining audit procedures and obtaining data through extraction, verification, and reliability testing — aligned with GAO’s ADR guidance.
• Leverage existing information, involve stakeholders, and perform only the work necessary to conclude “use or not.”
• Use standardized tools (planning templates, documentation requests, and example data tests) to streamline assessments.

Module 7: Case Study

• Apply skills to a federal personnel/payroll case study: develop data reliability assessment steps (Part I) and draft appropriate audit report language (Part II).
• Practice documenting decisions, communicating limitations, and drafting appropriate report language.
• Evaluate three reporting scenarios with varying data reliability outcomes and draft methodology language for each.