Computer-aided audit tools: Difference between revisions

Revision as of 12:24, 30 December 2023

Latest revision as of 00:18, 10 November 2024

(8 intermediate revisions by 5 users not shown)

Line 1:

{{Short description|Data analysis software}}

{{Essay-like|article|date=August 2009}}

{{Multiple issues|

{{Essay-like|article|date=August 2009}}

{{Cleanup rewrite|date=December 2023}}

}}

'''Computer-assisted audit tool''' (CAATs) or '''computer-assisted audit tools and techniques''' (CAATTs) is a growing field within the IT audit profession. CAATs is the practice of using computers to automate the IT audit processes. CAATs normally include using basic office [[productivity software]] such as [[spreadsheet|spreadsheets]], [[word processors]] and text editing programs and more advanced software packages involving use [[statistical analysis]] and [[business intelligence]] tools. But also more dedicated [[#Specialized software|specialized software]] are available (see below).

Line 65 ⟶ 68:

* Audit Finding Report Skill and Knowledge

===CAATs Certification no no no Program===

There are several certification programs from various CAATs vendors and professional associations as the following:

# International Certified CAATs Practitioner ([https://archive.today/20150227044811/http://www.iacae.org/English/Certification/Certification.php ICCP]): established by the International Computer Auditing Education Association (ICAEA).

Line 78 ⟶ 81:

===Creation of electronic work papers===

Keeping electronic work papers on a centralized audit file or database will allow the auditor to navigate through current and archived working papers with ease. The database will make it easier for auditors to coordinate current audits and ensure they consider findings from prior or related projects. Additionally, the auditor will be able to electronically standardize audit forms and formats, which can improve both the quality and consistency of the audit working papers.'''

===Fraud detection===

Line 125 ⟶ 128:

| [[Easy2Analyse]] || QDAC.net. || 4.3 || 2015-05-15 || [[Windows]] || {{Nonfree|[[Proprietary software|Proprietary]] [[Commercial software|commercial]]}} || {{No}} ||Available in full and auditfiles version

|-

| Intrasoft Audit Support Computer Audit (Formerly known as ESKORT / SESAM) || Intrasoft International || 7.05<ref name="sesam78">{{cite web | title=Intrasoft COMPLIANCE Audit Support 7.0 | url=https://compliance.intrasoft-intl.com/| date=2021-09-02 | accessdate= 2021-09-02 }}</ref> || 2021-03-31 || [[Windows]] || {{Nonfree|[[Proprietary software|Proprietary]] [[Commercial software|commercial]]}} || {{No}} || ''Requires Excel for showing graphs and result of [[Benford law]] analysis.''

|-

| [[InfoZoom]] || humanIT || 9.0.5 || 2016-11-07 || [[Windows]] || {{Nonfree|[[Proprietary software|Proprietary]] [[Commercial software|commercial]]}} || {{No}} ||