Computer Assisted Audit Tools and Techniques (CAATT)
The true power of the Internet relies on sharing information and knowledge. In keeping with this power, the new credo for AuditNet® is ASK for Progress or Auditors Sharing Knowledge for Progress. Auditors are increasing their use of computer assisted audit tools and techniques. This section of AuditNet® provides information and links to resources that will help new and seasoned auditors explore electronic solutions for audit and share experiences and knowledge with each other.
AuditNet Bookstore featuring 101 ACL Applications: A Toolkit for Today's Auditor, Payables Test Set for ACL, Payables Test Set for IDEA.
For those evaluating audit department software complete this
Comparison Chart
for Department Requirements 
to help with your requirements and to make your decision.
Using ActiveData for Excel: A video library of 14 of ActiveData's most powerful features
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ACL Resources
- Version 8 Reference Guide (1.26 MB)
- Fraud Tools
- Fraud Awareness Tool (48 KB)
- Fraud Exposure Analyses
- Expenditure FE (27 KB)
- Payroll FE (26 KB)
- Revenue FE (25 KB)
- Travel FE (25 KB)
- Property FE (22 KB)
- MORE Form (30 KB)
- 101 Common Indicators of Errors (51 KB)
- Minimum Standards For All ACL Tests (32 KB)
- Articles By Kate Head
- Audit Programs
- PCARD (67 KB)
- Banner A/R (161 KB)
- Payroll (50 KB)
- Telecomm (69 KB)
- Grants (120 KB)
- Financial Aid (164 KB)
- Fraud Tests by Functional Area (42 KB)
IDEA Resources
IDEA SCRIPT EXCHANGE from AuditWare
Refresh the working folder
(ZIP, 1 KB) Add a Message Box
(ZIP, 12 KB)
Add an Input Box
(ZIP, 14 KB)
File Explorer
(ZIP, 35 KB)
(ZIP, 31 KB)
UK VAT Number Checker (for IDEA v7 or higher)
(ZIP, 19 KB)
(PDF, 335 KB)
PRESENTATIONS
CAATTs Training and Guides
Audit Techniques for Electronic Records from the I.R.S.
Principles of Computer Assisted Audit Techniques - an AuditNet® Monograph Series Guide in cooperation with INTOSAI.
Computer Assisted Audit Techniques Guide to Downloading Data an AuditNet® Monograph Series Guide in cooperation with INTOSAI
Guidelines for Requesting Data from Computer Systems from Audimation Services Inc.
Sample Data Request Letter perhaps the hardest part of using data extraction software is getting the data. Here is a sample letter from an AuditNet® user with tips on requesting data.
CAATTs Articles and Papers
Application of Computer Assisted Audit Techniques Using Microcomputers
Auditing Online Computer Systems
Auditing Standalone Microcomputers
Automating a Continuous Monitoring System by Rich Lanza
An Introduction to Computer Auditing - part 6
Computer Assisted Audit Techniques
Computer Assisted Audit Techniques for Fraud Detection by David Coderre
Transforming the Audit Process Through Computer Assisted Audit Techniques by Rich Lanza
Use of Computer-Assisted Audit Tools and Techniques (CAATTs), Part 1
Use of Computer-Assisted Audit Tools and Techniques (CAATTs), Part 2
Use of CAATTs in Audit Management
Using Audit Tools - Part 1, Audit Software Packages
Using Audit Software for Risk Management, Continuous Monitoring and Data Analysis
CAATTS Books and Other Publications
AuditSoftware.net Bookstore featuring 101 ACL Applications: A Toolkit for Today's Auditor, Payables Test Set for ACL, Payables Test Set for IDEA.
Digital Analysis Using Benford's Law by Mark Nigrini (Click here for a review)
Using Microsoft Access for Data Analysis and Interrogation by Mark Nigrini (Click here for a review)
CAATTs Miscellaneous Resources
AuditTools Web site that promote the knowledge and use of computer assisted audit techniques & tools in the audit process.
CAATTs Software Vendors and Consultants
ACL - Data extraction and analysis software
Audimation - the North American business partner for Caseware-IDEA provides software, training and support.
Audit Leverage department management software for internal auditors. Uses Microsoft Access for workpapers, risk assessment, staffing and scheduling, timekeeping, and more.
Automated Audit Services - links to articles, service and training from a Win IDEA consultant.
AutoAudit2001 - electronic workpapers software allows auditors to compose risk assessments, audit schedules, planning documents, workpapers, review comments, audit reports, time reports and expense reports all in a single database.
CCH TeamMate - electronic work paper package that has revolutionized the audit documentation process.
Galileo - Comprehensive and integrated audit management, documentation and reporting system for internal auditors and risk managers.
IDEA - Data extraction and analysis software
Magique - integrated risk management system for organizations to quantify, assess and control risks.
Pentana - software for strategic audit planning, resource planning system, actual time recording, automated audit checklists and programs, and action plan management.
SGP International, a leading developer of departmental data reconciliation and custom designed data management solutions, now offers DataCheck, a data integrity assurance system. SGP's site includes a PowerPoint demo of DataCheck and order form for a demo.
Professional Associations
The Institute of Internal Auditors has a section devoted to information technology auditing at www.itaudit.org
ISACA The Information Systems Audit and Control Association bookstore includes a number of publications on Computer Assisted Audit Tools and Techniques.
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