Computer-aided audit tools: Difference between revisions

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=='''Data Analysis'''==
 
Data analysis is the means by which the ISInformation Systems auditor determines the completeness and accuracy of an organization’s data. Auditors perform data analysis to determine where it is best to focus audit tests.
 
Along with manual audit procedures, the auditor can employ *[http://www.isaca.org/Content/ContentGroups/Standards2/Standards,_Guidelines,_Procedures_for_IS_Auditing/IS_Auditing_Guideline_G3_Use_of_Computer-Assisted_Audit_Techniques1.htm computer assisted auditing tools and techniques (CAATT’s)] to perform data analysis throughout the audit engagement. Generalized Audit Software (GAS), also known as Data Analysis Software, is the most popular form of CAATT used in the data analysis process.