IT test cases for auditors 1615

  • HI,
    our auditors have asked that we write test cases to prove our IT functions work correctly.
    I have searched around these forums and in the Internet but I do not find any info on this topic. Were there ever any threads here about this?
    I have generated my own definition of a test case, see below, what do you think?
    A set of test data and test programs (test scripts) and their expected results. A test case validates one or more IT functions in an IT based control and generates a pass or fail.�
    Also I do not see any point in writing test cases to prove the IT functions within standard software work correctly; examples of standard software are Excel and SAP. Of course if there is an important formula in Excel that we wrote then I can see a need for a test case. But I would not write a test case to prove Excel divides correctly?
    I would not write a test case to prove that a standard SAP report works correctly; anyway it is pretty difficult for me to section off standard SAP functions to be individually tested
    Any shared experiences would be welcome…

  • Ah, but SAP functionality is often configured - so has it been set up right? Does the report capture the information that you require, etc.
    Provided that you have tested the general controls around an application - see other threads for info - you need only do minimal testing on automated controls provided by application functionality. Usually this is referred to as a ‘Test of One’ which could be something like entering an invoice and making sure it calculates sales tax properly

  • Hi Denis,
    Thanks for your quick reply. Good point about ‘Test of One’ for our automated controls.
    About the topic of ‘writing test cases for auditors to prove our IT functions work correctly’ - has anybody seen this as a topic? As Denis said there is info around about testing General IT controls but I did not see anything specifically about writing test cases for auditors? Can anybody help?

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