Computer Assisted Auditing Techniques
- Computer Assisted Auditing Techniques
Computer Assisted Auditing Techniques (CAATs) are audit tests performed by or with software, rather than manually. CAATS are employed to audit electronic data that cannot be audited manually or as a substitute for manual tests to make the audit more efficient and/or effective. CAATS are specifically mentioned in the Statements on Audit Standards published by the AICPA.
Techniques
These techniques include, but are not limited to:
* Fraud testing (SAS 99)
* Random sampling (with physical verification)
* Curve data deviation
* Average or median user data input calculation and prediction
* Age analysis
* Gap analysis
* Duplicate analysis
* Data stratification
There are commercial companies that have developed Generalized Audit Software, where some of these techniques are available, and artificial intelligence algorithms, which are applied to data to assist in the human auditing.
ee also
Generalized Audit Software
Wikimedia Foundation.
2010.
Look at other dictionaries:
Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… … Wikipedia
Computer-aided — or computer assisted is a prefix that hints to the use of a computer as an indispensable tool in a certain field, usually derived from more traditional fields of science and engineering. Instead of the prefix computer aided or computer assisted,… … Wikipedia
Computer Aided Audit Tools — Computer Assisted Audit Techniques or Computer Aided Audit Tools (CAATS), also known as Computer Assisted Audit Tools and Techniques (CAATTs), is a growing field within the Financial audit profession. CAATTs is the practice of using computers to… … Wikipedia
Disaster recovery and business continuity auditing — Disaster recovery and business continuity refers to an organization’s ability to recover from a disaster and/or unexpected event and resume or continue operations. Organizations should have a plan in place (usually referred to as a Disaster… … Wikipedia
Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… … Wikipedia
IT-Audit — Als IT Sicherheitsaudit (englisch IT Security Audit; von lateinisch audit: „er/sie hört“; sinngemäß: „er/sie überprüft“) werden in der Informationstechnik (IT) Maßnahmen zur Risiko und Schwachstellenanalyse (engl. Vulnerability Scan) eines IT… … Deutsch Wikipedia
IT-Sicherheitsbeauftragter — Als IT Sicherheitsaudit (englisch IT Security Audit; von lateinisch audit: „er/sie hört“; sinngemäß: „er/sie überprüft“) werden in der Informationstechnik (IT) Maßnahmen zur Risiko und Schwachstellenanalyse (engl. Vulnerability Scan) eines IT… … Deutsch Wikipedia
IT-Sicherheitsprüfung — Als IT Sicherheitsaudit (englisch IT Security Audit; von lateinisch audit: „er/sie hört“; sinngemäß: „er/sie überprüft“) werden in der Informationstechnik (IT) Maßnahmen zur Risiko und Schwachstellenanalyse (engl. Vulnerability Scan) eines IT… … Deutsch Wikipedia
IT-Sicherheitsüberprüfung — Als IT Sicherheitsaudit (englisch IT Security Audit; von lateinisch audit: „er/sie hört“; sinngemäß: „er/sie überprüft“) werden in der Informationstechnik (IT) Maßnahmen zur Risiko und Schwachstellenanalyse (engl. Vulnerability Scan) eines IT… … Deutsch Wikipedia
IT Security Audit — Als IT Sicherheitsaudit (englisch IT Security Audit; von lateinisch audit: „er/sie hört“; sinngemäß: „er/sie überprüft“) werden in der Informationstechnik (IT) Maßnahmen zur Risiko und Schwachstellenanalyse (engl. Vulnerability Scan) eines IT… … Deutsch Wikipedia
