Computer‐assisted audit tools and techniques: analysis and perspectives
Abstract
In light of the increasing demand on auditors to make the audit more effective and efficient, this paper presents a brief summary of the most prominent computer assisted audit tools and techniques (CAATTs), which auditors can use to increase audit efficiency and effectiveness. Additionally, the results of a survey of governmental auditors which inquired about their perceptions of a specific type of CAATTs (generalized audit software proxied by the use of Audit Control Language or ACL) are presented. Results show that auditors seemed to perceive the potential benefits associated with ACL; however, they displayed a lower confidence in their technical abilities in using the application. Also, the auditors surveyed expressed a desire to increase their skills through increased ACL training. Taken together, these results give audit decision makers evidence that additional technical training is needed and desired by auditors.
Keywords
Citation
Braun, R.L. and Davis, H.E. (2003), "Computer‐assisted audit tools and techniques: analysis and perspectives", Managerial Auditing Journal, Vol. 18 No. 9, pp. 725-731. https://doi.org/10.1108/02686900310500488
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited