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https://www.academia.edu/5897397/USING_CAATS_TO_SUPPORT_AUDIT
USING CAATS TO SUPPORT AUDIT TASKS KAYODE O. FASUA, FCNA, CRISC COLLEGE SECRETARY NIGERIAN COLLEGE OF ACCOUNTANCY Introduction Today, in most large and …
http://www.mayurbatragroup.ae/insights/computer-assisted-audit-techniques-caats-modern-audit-tool/
Mar 11, 2019 · Computer-assisted audit techniques (CAATs) is a growing field within the IT audit profession. CAATs is the practice of using computers to automate the IT audit processes. It normally includes using basic office productivity software such as spreadsheet, word processors and text editing programs and more advanced software packages involving use statistical analysis and business …
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The use of CAATs becomes very useful, if not imperative, to comply with standard 060.020, which states, ÒDuring the course of the audit, the Information Systems Auditor is to obtain sufficient, reliable, relevant and useful evi-dence to achieve the audit objectives effectively.Author: ISACA
https://specialties.bayt.com/en/specialties/q/268822/can-you-explain-the-potential-advantages-of-using-computer-assited-audt-techniques/
An assisted audit refers to CAATs, or computer-assisted audit tools and techniques, that use software and programs dedicated to the auditing process to help out auditors, especially with large projects. CAATs are numerous in today's technology-driven economy, but in some ways auditors can be slow to adopt new computer-assisted methods.
https://www.pwc.co.uk/who-we-are/regional-sites/north-west/insights/computer-assisted-audit-techniques-caats-using-automated-tools-to-address-common-building-society-ch.html
Oct 25, 2012 · Once the risk areas have been defined, CAATs may be deployed to support individual audits or applied continuously, depending on requirements. Control indicators may be set and exception reports produced to provide timely reporting on process and control breaches.
http://www.dataconsulting.co.uk/knowledge-base-what-are-caats/
Sep 01, 2009 · Computer Assisted Audit Techniques or CAATs can be defined as an auditing method that uses computer software tools to query business data to produce reports that will enhance an audit. CAATs can sometimes be known as CAATTs (Computer Assisted Audit Tools and Techniques) or BEASTs (Beneficial Electronic Audit Support Tools).
https://www.coursehero.com/file/6742444/Using-CAATS-to-Support-IS-Audits/
While the audit world will likely grow out of using this terminology, for the purpose of this arti-cle, the term CAAT refers to the use of certain software that can be used by the auditor to perform audits and to achieve the goals of auditing.
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