This guide is intended as an introduction to file downloading techniques. Its aim is to give auditors an understanding of the tools that are available to them and when and where to use them.

This guide is also intended to provide the trainee with a detailed knowledge of file formats, data types and modes of data transfer.

At the end of the guide the auditor shall :

• Understand the definition of data - The forms which data can take and the problems involved with the communication of data. The student should have knowledge of electronic data types and how data is stored in the PC (Binary);
• Understand character representation - How data is represented on the PC covering Binary and Hexadecimal. The students will be aware of the function of the HEX display and the reasons for its use;
• Be aware of the types of data that exist - How data is represented in ASCII and EBCDIC, the varying forms of numeric data in EBCDIC. How to recognize these data types and the implications they have for file downloading;
• Understand the importance of record and file layouts - The structure of a data file and its storage on a tape. How prove the completeness of a data file and how to recognise the various ways data can be stored on a tape;
• Downloading tools - The downloading tools currently available. Specific attention will be paid to Fdump, Looktape and “off the shelf” and “In house” utilities;
• Data transfer and Manipulation - The methods of transferring data to the PC and the manipulation of the data to produce a file compatible with the file interrogations software used for the audit. The student will also be aware of some of the hardware available for file downloading.