Audit Information

Overview

The audit tape contains the detail transactions of an agency using the complete North Carolina Accounting System including NCAS modules, transactions interfaced into the system from other State business systems (payroll, budget, check reconciliation etc.) and transactions interfaced into the NCAS from source systems unique to the agency. This tape can be used to perform substantive tests of detail transactions to determine the completeness, accuracy and validity of the data produced by the accounting system.

The NCAS system has several source modules. Each NCAS source module uses a variety of document types to record and track the types of financial activities conducted within the module for an agency. For example, the Accounts Payable module contains invoice documents which create financial activity for posting to the general ledger.

Information contained within each audit tape record is dependent on the source module and document type of the detail transaction. An understanding of the source modules which are part of the NCAS and the document types within those modules which create various business activities helps to identify the information needed to be sampled.

Before preparing the audit tape, the OSC runs the program C-U-GL-DETAIL-DOC-TYPES from the GLPUBLIC library to validate that all currently used document types from all source modules are properly classified on the audit tape. As the scope of the NCAS expands to include additional business activities, the audit tape must be enhanced to reflect these activities. 

Details

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