Computer Assisted Auditing Techniques
GPTKB entity
Statements (33)
Predicate | Object |
---|---|
gptkbp:instanceOf |
auditing method
|
gptkbp:abbreviation |
CAATs
|
gptkbp:benefit |
improved accuracy
increased audit coverage reduced audit time |
gptkbp:enables |
automated audit procedures
identifying anomalies testing entire populations |
https://www.w3.org/2000/01/rdf-schema#label |
Computer Assisted Auditing Techniques
|
gptkbp:includes |
data analysis
data extraction statistical sampling exception reporting continuous auditing recalculation reperformance |
gptkbp:introducedIn |
1970s
|
gptkbp:purpose |
detect fraud
analyze large data sets improve audit efficiency test controls |
gptkbp:relatedTo |
data analytics
information systems auditing audit software |
gptkbp:requires |
specialized software
auditor training |
gptkbp:standardizedBy |
gptkb:ISACA
gptkb:AICPA |
gptkbp:usedBy |
external auditors
internal auditors |
gptkbp:usedIn |
auditing
|
gptkbp:bfsParent |
gptkb:CAAT
|
gptkbp:bfsLayer |
7
|