IT Audit Series - How to audit using of CAATs
Getting comfortable with the types of computerized audit tools and techniques available (CAATs)
In order to audit in today's complicated, computerized environment, the auditor must frequently utilize computer technology. This may take the form of auditing the computer applications themselves, utilizing computerized techniques to obtain information about non-computerized business areas and extracting and manipulating data from computerized systems. As such, it becomes imperative that auditors be familiar with the types of computerized audit tools and techniques available (CAATs), their advantages and disadvantages and be comfortable with their use.
This two-hour training is designed to give specialist IT auditors practical experience in both the selection of an appropriate CAAT as well as experience in running CAATs and interpreting results.
By the end of this training attendees will have an in-depth knowledge of:
- The nature and usage of CAATS
- Methods for determining the appropriate CAAT
- Usage of differing types of CAAT
- Interpretation of results
- Verification of CAAT results
The training will cover the following areas:
- System testing techniques
- Computerized application systems
- Non-computerized systems
- CAAT types
- Source code review
- Use of Test Data
- Parallel Simulation
- Integrated Test Facilities
- Snapshot Techniques
- Retrieval Software
- Generalized Audit Software
- Specialized Audit Software
- Utility Software
This is a previously recorded 2-hour AuditNet® webinar with Jim Kaplan and Richard Cascarino
AuditNet® is the Global Resource for Auditors, and serves the global audit community as the primary communications resource with an online digital network where auditors share resources, tools, and experiences including audit work programs and other audit documentation.
As the first online portal for the global audit community, AuditNet® has been at the forefront of audit websites dedicated to promoting the use of technology. http://www.auditnet.org/
Jim Kaplan, the founder of AuditNet®, became a Certified Internal Auditor in 1984. He has continuously promoted and encouraged the use of technology and the Internet for audit productivity.
As an active member of the IIA, he has held many positions at the local and International level. He is a founding member of the Northern Virginia Chapter and served as Chapter President in 1989. He retired from his government audit director position in 2005. He is the founder and President of AuditNet®, the global resource for auditors, and has been identified as an Internet for Auditors pioneer. Jim's contributions to the profession were recognized by the IIA (2007 Bradford Cadmus award) and the Association of Local Government Auditors (Lifetime Achievement Award). In addition to the IIA, he is a member of the Association of Local Government Auditors and the Association of Certified Fraud Examiners.