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What is CAAT (computer-assisted audit techniques)?

A collective term for techniques that use computers to perform audit procedures (Computer Assisted Audit Techniques). They include the test data method, in which a program processes data prepared by the auditor and the results are checked; the ITF method, which sets up fictitious audit accounts in the production system; the snapshot method, which writes out data midway through processing; parallel simulation, in which the auditor's own program processes production data and the results are compared; and extraction and analysis of data with generalized audit software. They allow large volumes of data to be examined in full.

Japanese name: CAAT(コンピュータ支援監査技法)

CAAT (computer-assisted audit techniques) appears in 1 practice question across 1 topic, including IT Service Management and Systems Audit.

Field: IT Service Management and Systems Audit

Try it: questions about CAAT (computer-assisted audit techniques)

A systems auditor used generalized audit software to extract duplicated invoice numbers and transactions over the approval limit from a year's worth of transaction data (several million records) in a sales system. Which of the following is an appropriate advantage of using computer-assisted audit techniques (CAAT) in this way?

  1. AIt can prove that a program has no errors without examining its internal logic
  2. BThe extracted transactions can be concluded to be fraudulent, so no further checks are needed
  3. CExceptional transactions that are easily missed by sampling, which examines only part of the data, can be extracted efficiently from all the records
Show answer and explanation

Answer: C. Exceptional transactions that are easily missed by sampling, which examines only part of the data, can be extracted efficiently from all the records

CAAT is a collective term for techniques that perform audit procedures with computers, and it includes extracting and analyzing data with generalized audit software. Because it can extract the records that meet given conditions from all the data, even in large volumes, it makes it easier to find exceptional transactions that sampling of part of the data tends to miss. However, the extracted records are only candidates for examination, and whether they are fraud or errors must be confirmed by checking the original vouchers, interviewing and so on.

CAAT (computer-assisted audit techniques) in the explanations

Questions that mention CAAT (computer-assisted audit techniques) (1)

  1. A systems auditor used generalized audit software to extract duplicated invoice numbers and transactions over the approval limit from a year's worth of transaction data (several million records) in a sales system. Which of the following is an appropriate advantage of using computer-assisted audit techniques (CAAT) in this way?

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Related terms

Systems audit Audit trail BCP (business continuity plan) Change management Configuration management Escalation Incident management Internal control IT governance ITIL

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