ACTIVITY 9-AUDT2

1. List the 3 Linkage Standards and explain each.

Standard 060 (Performance of Audit Work) states
- The IS auditor should gather enough solid, pertinent evidence throughout the
audit to meet the audit's goals. The appropriate analysis and interpretation of this
evidence must be used to support the audit findings and conclusions.

Standard 050 (Planning) states

- The information systems auditor (IS auditor) should plan the information
systems audit scope to satisfy the audit objectives and to comply with relevant legal
requirements and ethical standards.

Standard 030 (Professional Ethics and Standards) states

- The IS auditor should use proper professional judgment, which includes
adhering to any relevant professional auditing standards.

2. Discuss COMPUTER ASSISTED AUDIT TECHNIQUES.

- The term "computer assisted audit techniques" (CAATs) refers to a style of
auditing that uses software tools to query corporate data and generate reports that
would improve an audit. The technology that auditors utilize is called computer assisted
audit techniques (CAATs). This tool makes it easier for users to look for abnormalities in
the provided data. Any company's internal accounting department will be able to
produce more analytical results with the use of this technology.