Seven easy CAATT. (computer-assisted audit tools and techniques)

Internal Auditor | August 1, 1994| | Copyright

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 ...

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