ROLE OF CAATTS IN INTERNAL AUDIT

Ahmad Feizizadeh

Abstract


Modern audit technology has freed auditors to use their judgment and all of their critical faculties rather than be limited by physical reviews, rigid audit programs, and information systems and technology that do not support audit. While some barriers to the use of CAATTs ( Computer-Assisted Audit Tools and Techniques)  still exist, advances in hardware and software have reduced negative attitudes significantly, so much so that you do not have to be a member of a large audit organization with sophisticated mainframe software to make effective use of CAATT.As a result, auditors can make effective use of these tools with a limited investment in training.

The main elements of strategy to ensure effective use of computer technology in the audit function must be delineated and clearly understood by all participants.

An effective plan to implement and support the use of CAATTs must be developed to ensure that the tools and techniques are properly understood and used by all.


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ISSN : 2251-1547