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Article: Seven easy CAATT. (computer-assisted audit tools and techniques)
- Article from:
- Internal Auditor
- Article date:
- August 1, 1994
- Author:
CopyrightCOPYRIGHT 1994 Institute of Internal Auditors, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Auditors need computer-assisted audit tools and techniques (CAATT) to forge their way to the future.
You don't have to belong to a large internal audit organization to use the computer more effectively as an audit tool. Nor do you need a lot of dedicated computing resources such as powerful hardware, sophisticated software, and highly trained programming professionals. There are many methods that can be utilized to produce significant benefits at minimal cost, ranging from maximized use of word processing software to the extraction and analysis of data. None of these require test decks, advanced programming techniques, development of audit-specific applications, or ...