Computer assisted audit techniques (CAATs) – meaning

Computer-assisted audit techniques can be defined as any technique that enables the auditor to use Information technology systems as the source of gathering audit evidence. They involve the use of computer techniques by the auditor to obtain audit evidence. CAAT is often necessary for the audit of IT systems because these systems may not provide an adequate audit trail.

Two commonly used types of CAATs are:

  • audit software and
  • test data

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