The IS Auditing Guideline issued by the Standards Board of ISACA on the use of computer-assisted audit techniques (CAATs
) relates the guideline to Standard 060.020 (Evidence), Standard 050.010 (Audit Planning) and Standard 030.020 (Due Professional Care).
Curtis and Payne found that the adoption of CAATs
to improve efficiency and effectiveness of audit engagements is still under-utilized in public accounting firm.
The sustained drive to improve the use of CAATs
and to apply new data analysis tools to auditing activities comes amid an ongoing evolution from manual, time-intensive auditing toward technology-enabled auditing practices.
Tags: FL35, CAATS
, training and simulation, RSI, 4.1 Mega Pixels, LED, British Airways
Any well-respected CAAT
solution can use XML to interchange data, and XBRL stands head and shoulders above its brethren.
"We give this information the same importance as if one of our own CAATs
went to the field to gather it," he said.
system consolidates all radar, flight data, weather and other information on integrated, high-performance workstations, enabling controllers to handle increased traffic levels more safely and efficiently.
They might use Computer-Assisted Audit Techniques (CAATs
) to execute substantive procedures when financial statements are available in a digital form.
The program derives from a CALL program called the collection and analysis team (CAAT
Our solution has been to take a well-established process for gathering information and developing lessons learned--the Collection and Analysis Team (CAAT
) program used by the Center for Army Lessons Learned (CALL) at Fort Leavenworth, Kansas--and reverse it.