Computer assisted audit techniques pdf Oct 18, 2010 · Understanding Computer-Assisted Audit Tools and Techniques. Can the Unified Theory of Acceptance and Use of Technology Help Us Understand the Adoption of ComputerAided Audit Techniques by Auditors?. 5 Examining auditors’ acceptance Technology-based tools and computer-assisted Auditing Techniques are pivotal in enhancing audit efficiency and effectiveness. Journal of Information Systems, 4, 60–68. Key words. Therefore, PDF | Nowadays, Computer Aided Audit Tools (and Techniques’) support almost all audit processes concerning data extraction and analysis. There are several types of CAATs including generalized audit software, utility software, test data, and expert systems. The “(broad) definition would include automated working papers and traditional word processing applications” (Braun and Davis 2003a, b, p. COMPUTER ASSISTED AUDIT TECHNIQUES 1. The | Find, read and cite all the research you Business and Economic Research, 2016. ppt), PDF File (. Test Data Guidance Note on Computer Assisted Audit Techniques (CAATs. Al-Jabaly and Abdullah Ahmed Aldaas}, year={2021 Dec 19, 2021 · However, a negative impact of externalities has been observed. , , , , How to use CAAT/SQL queries The main computer assisted audit techniques audit monitor. ” CAATs are important tools for the IS auditor in gathering information from these environments. Importance of CAATTs for Audit Evidence Gathering Keywords: Computer Assisted Audit Techniques, Unified Theory of Acceptance and Use of Technology, Performance Expectancy, Facilitating Con ditions, Social Influence, Effort Expectan cy Introduction May 23, 2022 · Despite the usefulness of computer-assisted audit tools and techniques (CAATTs) in increasing audit productivity and reducing costs, their adoption by audit firms is low in developing countries. Adoption of computer Assisted Audit Tools and Techniques (CAATTs) by internal Auditors: Current Issues in the UK. The major categories are audit software and test data. Extant literature finds that the use of Computer Assisted Audit Techniques (CAATs) is positively related to the quality Oct 1, 2019 · Abstract: There is a minimal level of use of Computer-Assisted Audit Tools and Techniques (CAATTs) in developing nations regardless of its importance to audit productivity and cost reduction, and Jan 1, 2019 · Despite the speed of technological and digital advances and the increase in stakeholder expectations, the recent studies shown that the actual use of Computer-Assisted Auditing Techniques (CAATs Nowadays, Computer Aided Audit Tools (and Techniques') support almost all audit processes concerning data extraction and analysis. Keywords: Computer-Assisted Audit Techniques (CAATs), Generalized Audit Software (GAS), Auditor, Computer, Audit Quality. However, the current usage of CAATs is not as broad as expected. Input controls are designed to ensure accuracy and validity of data entering a system. Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan. Since most transactions in accounting are computerized, auditing of accounting data follows this process as well. Jan 1, 2010 · In auditing, the term Computer Assisted Audit Techniques (CAATs) has gradually become popular, which is understood as the computer programs and data that auditors use as part of the audit process Abstract: Nowadays, Computer Aided Audit Tools (and Techniques’) support almost all audit processes concerning data extraction and analysis. The development Sep 1, 2022 · audit utilities and computer-assisted audit techniques (CAATs)”. Examining the adoption of computer-assisted audit tools and techniques: Cases of generalized audit software use by internal auditors. Nowadays, Computer Aided Audit Tools (and Techniques') support almost all audit processes concerning data extraction and analysis. The article deals with the main issues in classification of information technology (IT) in auditing and computer-assisted audit techniques Jan 13, 2022 · Page 2 : Computer Assisted Audit Techniques, , C, H, A, P, T, E, R, , 1, , INTRODUCTION TO, CAAT, , LEARNING OBJECTIVES, The learning objectives of the CAAT module are:, , , Understand how to use office automation software for performing various tasks as relevant to, services provided by chartered accountant in areas of accounting, assurance and compliance. Computer-Assisted Audit Tools and Techniques (CAATT) are Sep 17, 2021 · This study investigates the determinants of adoption of Computer-Assisted Audit Tools and Techniques (CAATTs) among internal audit units in Ghana. , 2008. , 2014). 5, 2013 Computer Aided Audit Techniques and Fraud Detection 1 Department of Management and Accounting Obafemi Awolowo University Ile * E-mail of the corresponding author: neyeolasanmi@yahoo. Few studies examined the adoption among small auditing public firms. CAATs may include the usage or adoption of data analytics tools and techniques such as ACL Analytics, I DEA softwa re A proposal of extraction and data analysis, based on data sets obtained from a LMS platform (Learning Management System), a real data set that can be used to support students learning about CAATTs topic. Chap07 - Computer-Assisted Auditing Tools and Techniques - Free download as Powerpoint Presentation (. Research from 2013 to 2020 repeatedly shows that Dec 1, 2003 · In auditing, the term Computer Assisted Audit Techniques (CAATs) has gradually become popular, which is understood as the computer programs and data that auditors use as part of the audit process To meet these auditing concerns and to respond to this phenomenon, several recent audit standards recommend auditors to implement Computer Assisted Audit Techniques (CAATs) to perform audit jobs and tasks efficiently and effectively (AICPA, 2001, 2002a, 2002b, 2002c, 2006; PCAOB, 2007, 2010a, 2010b; IFAC, 2009; SAS No. Lovata, L. Nowadays, Computer Aided Audit Tools (and Techniques’) support almost all audit processes concerning data extraction and analysis. However, their scope is beyond this, The article deals with the main issues in classification of information technology (IT) in auditing and computer-assisted audit techniques (CAATs) adoption by the auditors during audit process The results showed that both partially and collectively, computer-assisted audit techniques, auditor competence, independence, and work experience had an effect on audit quality on auditor BPK RI Representative of Aceh Province. 4 A new audit technique includes the use of computer-assisted tools and technologies. This | Find, read and cite all the research you Therefore, on the basis of the reviewed literature, the authors formulated the following research questions and hypotheses: Nature and scope of computer assisted audit tools and techniques: Computer Assisted Audit Tools and Techniques (CAATTs) are computer programs and data that the auditor uses as part of the audit procedures to process data Purpose -The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. txt) or view presentation slides online. Taking Advantage of Computer Assisted Audit Tools and Techniques during Testing Phase in Financial Audits: An Empirical Study in a Food Processing Company in Turkey. application controls, audit, computer Journal of Information Systems, 20, 1–23. 1 Factors Affecting the Adoption of Computer Assisted Audit Techniques in Audit Process: Findings from Jordan Ebrahim M. 2008. It begins by defining CAATs as computer tools and techniques that auditors use to process and analyze data from a company's information systems. (2008). The process of selecting, analyzing and structuring the most relevant information is not an easy task for the financial auditor to look for the most With the use of a novel auditing method, such risk and vulnerability can be recognized, mitigated, and controlled. Audit technology and the use of computer assisted audit techniques. Importance of CAATTs for Audit Evidence Gathering Computer Assisted Audit Techniques (CAATs) are methods for auditors to use computer programs to assist in auditing. This document provides an overview of input controls, processing controls, and output controls for computer systems. Management Information Systems, 4, 9-12. However, little is Jul 9, 2019 · Computer-assisted Audit Tools, CAATs, can be defined as any use of technology to support in the completion of an audit. It describes various types of application controls including input controls, processing controls, and output controls. The use of CAATs increases audit effectiveness, improves efficiency and decreases the audit risk. 5296/ber Computer Assisted Audit Techniques (CAAT’s) Definition: “Computer assisted audit techniques are the method of using a computer to assist the auditor in the performance of the computer audit. Generalized audit software allows auditors to directly access and analyze data from various systems. 3 As a result, the development of the audit profession must keep abreast with the evolution of its surroundings. Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors. Pathmasiri and others published Key Determinants of Internal Auditors’ Usage of Computer Assisted Audit Techniques in Sri Lanka | Find, read and cite all the research Dec 1, 2015 · Request PDF | Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria | Most business organizations world-over have computerized their accounting systems. For example, audit programs can very quickly read thousands of records, examining each according to the Jun 1, 2018 · The audit procedures are increasingly supported by the use of computer tools, especially in data extraction and analysis procedures. Apr 1, 2014 · PDF | Purpose – The use of computer-assisted audit techniques and tools (CAATTs) is a part of many professionally recommended audit procedures. Box 330127, Zarqa 13133, Jordan Tel: 962(5)-390-3333 Received: February 9, 2016 doi:10. 4, No. and Lymer, A. , 2009. Therefore, it is very important to understand what each of these is. Computer-assisted audit techniques (CAATs) use computer programs and technologies to analyze large volumes of client data more efficiently than manual auditing alone. Modern auditing now relies heavily on CAATs as a key This document discusses computer aided audit techniques (CAATs) and fraud detection. Both of these combined constitute CAATs and their use in audit settings. May 2, 2013 · 1. BAA Annual Conference, April Payne, E. This paper aims to argue that obtaining a better understanding of the factors underlying successful CAATTs Computer-Assisted Audit Tools and Techniques - Free download as Powerpoint Presentation (. Si. There is a possibility of utilization of these techniques in application control testing, but their implementation must be based on cost-benefit analysis since they are time-consuming and mostly must be tailored for each audit client. 4 No. Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Auditing Nov 25, 2020 · MAKALAH AUDIT SISTEM INFORMASI Chapter 7 Computer Assisted Audit Tools and Techniques Disusun untuk Memenuhi Tugas Mata Kuliah Audit Sistem Informasi Dosen Mata Kuliah: Arif Afriady, S. The objectives of this research is to give a clear view of the electronic auditing environment in companies, to determine the main benefits and challenges of ComputerAssisted Audit Techniques (CAATs) and to review the opinions of researchers on Generalized Audit Software (GAS). O. Computer Assisted Audit Techniques (CAATs) are important tools for the auditor in performing audits. It describes two categories of CAATs - audit software, which can extract samples, check ratios, and perform other procedures; and test data, which involves submitting test transactions to check for errors. CAATs can be used for tests of transaction details and balances, analytical reviews, and testing of computer system controls. Computer-assisted audit techniques (CAATs) use computer applications to assist with auditing procedures. , & Lymer, A. The extent to which an auditor may choose between using CAATs and manual techniques on a specific audit This document provides an overview of computer assisted audit techniques (CAATs). These tools were firstly aim to support financial auditing processes. It provides guidance on applying auditing standards related to CAATs as outlined in COBIT. The key benefits of CAATs include improved audit quality, increased efficiency, and the ability to identify risks and material issues in IT environments. 5267/j. Computer Aided Audit Techniques and Tools (CAATTs) Audit in general and fraud investigation in particular is getting complex day by day primarily due to migration to non-paper based systems. The document discusses the use of computer assisted audit techniques (CAATs) in auditing information systems. (2010). To achieve this objective, | Find, read and cite all the research Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Dec 31, 2021 · Usage of Computer Assisted Audit Techniques (CAATs) is dominated by developed countries among large-scale companies. 11. 24. CAATTs automate some parts of the audit Dec 15, 2016 · This document discusses computer assisted audit techniques (CAATS) which are tools used by auditors to analyze large amounts of client data. IT Application Controls: Input Controls are programmed procedures, also known as edits or validation controls perform tests on transaction data to ensure that they are free from errors before they are processed validation procedures are most effective when they are performed as close to the source of the transaction as possible Three . Some key CAATs include test data, which uses valid and invalid test transactions to test internal controls; integrated test facilities, which allow auditors to test systems without client awareness; parallel simulation, where auditors Dec 1, 2003 · In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. However, their scope is beyond this, therefore, we present case studies and good Sep 25, 2020 · DOI: 10. These tools were firstly aimed to support financial Nov 28, 2022 · The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs). Coderre (2005), in a seminar work on computer-assisted audit tools and techniques (CAATTs) and other Beneficial Electronic Audit Support Tools (BEASTs) for External auditors, argued that the term “CAATTs” is more appropriate than the term IJMSR - Vol. Nov 29, 2019 · From various existing literature, each of them explains the different factors in the use of Computer-Assisted Audit Techniques (CAATs) by auditors. Jan 1, 2021 · The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. PDF | On Dec 30, 2021, B. In 2015, Saputra & Dwirandra (2015) used the Unified Theory of Acceptance and Use of Technology (UTAUT) model to find out the factors that influenced the interest in using computer–related techniques. M. 25. Processes and workflows are system driven and generally the entire control revolves around the computerised environment. (CICA, 1994; Progrob, Isenberg, 1999;. Computer Assisted Audit Techniques 174 INFORMATION TECHNOLOGY 1 INTRODUCTION TO CAAT C H A P T E R LEARNING OBJECTIVES The learning objectives of the CAAT module are: Understand how to use of fi ce automation software for performing various tasks as relevant to services provided by chartered accountant in areas of accounting, assurance and Apr 3, 2020 · The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of involved whether that computer is operated by the entity or by a third party. ac. 2020. The document We make use of Computer-Assisted Audit Techniques (CAATs) which provide a means of accessing large amounts of data in a format that can provide transparency not attainable through other auditing procedures. Input controls ensure valid, accurate, and complete transaction data and include source document controls, data coding controls, batch To face the challenges of rapid progress in the usage of information technology, the audit standards suggest that the auditors should use computer-assisted audit techniques (CAATs) in the audit process. Mahzan, N. Determining the Need for CAATTs. There are two main types of CAATs: audit software that interrogates client systems to extract samples, check calculations, and more; and test data where "dummy" transactions are submitted to ensure systems process data correctly Lecture Notes in Computer Science, 2018. It was proved, that the auditors use computer-assisted audit techniques for various reasons, which helps them to better plan and prepare themselves for all the challenges that today’s competing environment is bringing to them. During the last two decades, many studies on technology acceptance have been published, and several new models proposed. Two Common Types of Computer Assisted Audit Techniques. However, the level of CAATs adoption and use is Jan 10, 2017 · 18. • Advantages of test data technique: • Provide explicit evidence concerning application function. E. , M. This section will outline the distinction between Computer-Assisted Audit Tools and Techniques (CAATTs) and CAATs, highlighting their respective roles in modern IS Auditing. In the 21st century, one of the most efficient ways to achieve an independent audit and quality opinion is by using information from the organization database, mainly documents in electronic Aug 22, 2019 · Mahzan, N. Technique types These are two types of computer assisted audit techniques, or CAAT: ๏ Audit programs ๏ Test data The techniques can add greatly to audit e!ciency and e"ectiveness. Saygili, A. Mansour Department of Accounting, the Hashemite University P. 1. (2014). These advanced tools harness technology to analyze data, detect anomalies, and enhance accuracy, providing auditors with powerful insights for comprehensive and effective financial examinations. The authors substantiate the positive role of information technology in auditing and computer-assisted audit techniques for decision-making during various audit Nowadays, Computer Aided Audit Tools (and Techniques') support almost all audit processes concerning data extraction and analysis. Steps to Building Effective CAATTs. However, their scope is beyond this, Lecture Notes in Computer Science, 2018. Furthermore, social influence showed an insignificant impact over Computer Assisted Audit Techniques used by external auditors in Jordan. Major planning steps include setting Nowadays, Computer Aided Audit Tools (and Techniques') support almost all audit processes concerning data extraction and analysis. PDF | This study aims to examine the effect of technology, organization, and environment on the use of Computer-Assisted Audit Techniques (CAATs). Apr 1, 2015 · Computer Assisted Auditing Techniques (CAATs) has emerged as a data analytics tool to assist auditors in their search for irregularities within data files, which helps for further analysis and Auditors have been urged to change from using conventional audit techniques to more computer-assisted audit techniques (Bierstaker et al. T. 99). Most business organizations world-over have computerized their accounting systems. Computer Aided Audit Tools & Techniques for Testing Controls • Tracing takes step-by-step walk of application’s internal logic. 6, No. pdf), Text File (. IS AUDITING GUIDELINE G3 USE OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAATs) The specialised nature of information systems (IS) auditing and the skills necessary to perform such audits require standards that apply specifically to IS auditing. Computer-based tasks have successfully replaced paper-based tasks in the majority of Oct 18, 2010 · Understanding Computer-Assisted Audit Tools and Techniques. These tools | Find, read and cite all the research you Mar 24, 2023 · Computer Assisted Audit Techniques and Tools (CAATTs) are a form of innovation in the field of technology in the world of accounting, CAATTs have become fundamental in many audit methodologies. Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online Vol. The document then discusses the objectives of the study, which are to identify types of fraud, evaluate CAAT adoption, appraise the impact of CAATs on performance Therefore, on the basis of the reviewed literature, the authors formulated the following research questions and hypotheses: Nature and scope of computer assisted audit tools and techniques: Computer Assisted Audit Tools and Techniques (CAATTs) are computer programs and data that the auditor uses as part of the audit procedures to process data Business intelligence systems help to make decisions efficient and to increase productivity of the economic entity to generate correct, pertinent and actual information, that can be checked by the auditor and improved by the management. To further buttress on the primary data obtained, it can be depicted from the analysis that information nformation technology t is now a way of life and for organizationss to operate well in this computer age and reduce thee existence oof fraud, computer aided audit techniques enables auditors uditors or investigators in an on the spot overview Jul 31, 2022 · PDF | This study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional | Find, read and cite all the research you Business and Economic Research ISSN 2162-4860 2016, Vol. This study aims to develop and empirically test a model 18. (2016). As stated in the International Professional Practices Framework (IPPF) Standards that were issued by the Institute of Internal Auditors (2017); technology-based audit techniques can be explained as, “Any automated audit tool, such as generalized audit software, test data generators, computerized audit programs, specialized audit utilities and Apr 3, 2020 · The article deals with the main issues in classification of information technology in auditing and computer-assisted audit techniques (CAATs) adoption by the auditors during audit process organization and underline CAATs adoption, which varied by firm size. CAATs may be used in performing various auditing procedures, including the following: tests of details of COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) The nature of computer-based accounting systems is such that auditors may use the audit client company’s computer, or their own, as an audit tool, to assist them in their audit procedures. Computer-based tasks have successfully Oct 21, 2015 · Evidence is provided that in a sample that excludes the big 4 International audit firms, local Nigerian firms are not effective in applying CAATs, and so, do not produce quality audit reports. "Computer Assisted Audit Techniques" was approved by the International Federation of Accountants (IFAC) in the 2001 edition (Ciprian-Costel, M. Auditing Practice Regulation 1009 "Computer-Assisted Audit Techniques"(CAATs) is developed based on the International Auditing Practice Regulation IASP. Disusun oleh: Eni Wijaya (175154042) Fathiyya Fitri Amaliya (175154044) Sri Rahayu (175154060) KELAS 4 AC B PROGRAM STUDI DIPLOMA IV AKUNTANSI JURUSAN AKUNTANSI POLITEKNIK NEGERI BANDUNG 2020 This document discusses computer-assisted audit tools and techniques used to perform tests of application and data extraction during an audit. It discusses how CAATs allow auditors to efficiently analyze electronic data and gain access to information across different technology platforms. Utility software provides evidence about system controls Keywords: Computer-Assisted audit techniques (CAATs) Generalized audit software (GAS) Auditor Computer Audit quality 1 Introduction The endless shifts in the world of business are allegedly impacted by the current technology and information revolution. 1 THE EFFECT OF FACILITATING CONDITION ON COMPUTER-ASSISTED AUDIT TECHNIQUES USAGE Adoption of Computer Assisted Audit Techniques and Tools (CAATTs) has not only become a beneficial choice for some businesses, but has become a fundamental part of many audit methodologies. One of the goals of ISACA® is to advance globally applicable standards to meet its vision. Jaksic, D. & Curtis, M. Adoption of computer assisted audit tools and techniques (CAATs) by internal auditors: Current issues in the UK. These are test data and audit software. 726), or can be stated as “the use of certain software that can be used by the auditor to perform audits and to achieve the goals Sep 7, 2023 · Purpose Computer-assisted audit techniques (CAATs) are used by auditors to automate some of their tasks. pptx), PDF File (. Feb 14, 2024 · Explore the efficiency of Computer Assisted Audit Techniques (CAATs) in streamlining audit processes. ppt / . Implementation of computer assisted audit techniques in application controls testing. The auditor should carefully plan CAAT use, considering factors like their own expertise, availability of tools, and efficiency versus manual techniques. 005 Corpus ID: 230549097; Moderating the role of top management commitment in usage of computer-assisted auditing techniques @inproceedings{Daoud2021ModeratingTR, title={Moderating the role of top management commitment in usage of computer-assisted auditing techniques}, author={Luay Daoud and Ahmad Marei and Sameer M. Oct 4, 2013 · While computer-assisted audit techniques (CAATs) have the potential to increase efficiency and effectiveness of audit engagements, research in this area suggests that such techniques are under Therefore, on the basis of the reviewed literature, the authors formulated the following research questions and hypotheses: Nature and scope of computer assisted audit tools and techniques: Computer Assisted Audit Tools and Techniques (CAATTs) are computer programs and data that the auditor uses as part of the audit procedures to process data Computer Assisted Audit Techniques (CAATs) are computer programs and data used by auditors to process audit-significant data from a client's information systems. CAATT Software Tools. Common CAATs include audit software, which processes client data for auditing purposes, and test data, which is used to test how the client's computer system Adoption of Computer Assisted Audit Tools and Techniques (CAATTs) by Internal Auditors: Current issues in the UK Nurmazilah Mahzan and Andrew Lymer 1 Birmingham Business School Abstract Adoption of Computer Assisted Audit Techniques and Tools (CAATTs) has not only become a beneficial choice for some businesses, but has become a fundamental part The main purpose of this paper is to show the benefits of evolving from traditional audit techniques and tools to modern and, why not, visionary CAAT, which are supported by business intelligence systems. com Abstract This study sought to identify the various types of fraud encountered during financial PDF | This study examines use of computer assisted audit tool and techniques in audit practice in the Niger Delta of Nigeria. However, their scope is beyond this, Aug 1, 2020 · Request PDF | On Aug 1, 2020, Rindang Widuri and others published Computer-Assisted Audit Techniques (CAATs) for Financial Fraud Detection: A Qualitative Approach | Find, read and cite all the The findings contribute in providing inputs to the policy makers and practitioners on how to enhance the application of CAATTs into the current practice of auditing process and future regulations and open up opportunities for more research on the subject ofCAATTs. Description of Computer Assisted Audit Techniques (CAATs) 3. Managerial Auditing Journal, 29(4), 327–349 Mansour, E. These tools were firstly aimed to support financial auditing processes. ) Recognising the developments in the field of technology and its impact on the accounting profession in India, Auditing and Assurance Standards Board had issued Standard on Auditing (SA) 401, “Audit in Computer Information Systems Environment”. Despite the efforts of auditing professional bodies to help stimulating the application of contemporary audit technologies among audit firms to cope with the rapid growth in information technology usage among business organization, the extent to which Jordanian external auditors and alongside the world's trend have accepted Computer Assisted Auditing Aug 18, 2023 · This study explores how Computer-Assisted Audit Techniques (CAATs) affect the quality of internal audit reports in Kenyan businesses. CHAPTER 7: COMPUTER ASSISTED AUDIT TOOLS AND TECHNIQUES. Computer assisted audit techniques include two common types. Introduction . The endless shifts in the world of business are allegedly impacted by the current technology and information revolution. This paper explores the application of Computer-Assisted Audit Tool and Techniques (CAATTs) and the reasons for the use of CAATTs Business and Economic Research, 2016. (1990). Innovation, April, 1--46. ygbppydz bofpl ffwnb ccm sfbl pfpi wfio nvgzev irqmex sxh