Preliminary communication
Computer assisted audit techniques
Dražen Danić
Ivo Mijoč
Dubravka Mahaček
Abstract
The purpose of this work is to point to the possibilities of more efficient auditing.
In the encirclement of more and more intensive use of computer techniques that help to CAAT all the aims
and the volume of auditing do not change when the audit is done in the computer-informatics environment.
The computer assisted audit technique (CAATs) can improve the efficiency and productivity of audit
procedures. In the computerized information system, the CAATs are the ways in which an auditor can use
computer to gather or as help in gathering auditing evidence. There are more reasons why the auditors
apply computer techniques that help in auditing. Most often, they do it to achieve improvement of auditing
efficiency when the data volume is large. It depends on several factors whether the auditors will apply the
computer techniques that help auditing and to what degree respectively. If they do it, the most important are
the computer knowledge, professional skill, experience of auditors, and availability of computer technique,
and adequacy of computer supports, infeasibility of hand tests, efficiency and time limit. Through several
examples from practice, we showed the possibilities of ACL as one of the CAAT tools.
Keywords
CAAT - Computer assisted audit techniques; audit; efficiency; quality; testing; ACL - Audit command language
Hrčak ID:
42713
URI
Publication date:
10.12.2008.
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