Problem
Operational Datebase versus Data Warehouse
You are an independent auditor attending an engagement interview with a client. The client's organization has recently implemented a data warehouse. Management is concerned that the audit tests that you perform will disrupt operations. Management suggests that instead of running test against the live operational database, you draw the data for your analytical reviews and substantive tests of details from the data warehouse.
Management points out that operational data are copied weekly into the data warehouse and everything you need will be contained there. This will enable you to perform your tests without disrupting routine operations. You agree to give this some thought and get back to the client with your answer.
Problems
What concerns might you have about management's suggestion?
What would be your response to the client? Explain your decision.