Professional Documents
Culture Documents
Computer-Assisted Audit
Techniques [CAATs]
2) Operator Intervention
Controls
Report retention:
Statutory requirements (gov’t)
Number of copies in existence
Existence of softcopies (backups)
Destroyed in a manner consistent
with the sensitivity of its contents
Procedures:
1) Predetermined results and expectations
2) Run test deck
3) Compare
IT Auditing
IT Auditing & Assurance,
& Assurance, 2e, Hall
2e, Hall &
& Singleton
Singleton