CAATTComputer-Assisted Audit Tools and Techniques
CAATTCoalition Army Advisory Training Team (Multi-National Security Transition Command Iraq)
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They also brought two examples of practical use of CAATT in financial activities of a bank and a Poly Technic center.
Furniture for CAATTs Regional Expansion; BIR Office Equipment for CAATTs Regional Expansion;
Auditors may also use the implementation of the new risk standards as an opportunity to enhance the value they provide by helping companies identify control weaknesses and by reducing the amount of substantive procedures required by relying more on controls and the use of CAATTs.
14) Additionally, there is substantially increased coverage of CAATTs in the current sample of internal auditing courses compared to the Groomer and Heintz sample (58.
Traditional CAATTs have largely been the realm of data-extraction software that allows an auditor to efficiently manages large sets of data and effectively stratify it for testing.
As early as 1982 CAATTs was a powerful audit tool for detecting financial errors.