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