ISBN: | 978-5-5140-7916-2 |
High Quality Content by WIKIPEDIA articles! Computer-assisted audit techniques or computer-aided audit tools (CAATS), also known as computer-assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to automate or simplify the audit process. In the broadest sense of the term, CAATTs can refer to any use of a computer during the audit. This would include utilizing basic office productivity software such as spreadsheet and word processors programs and more advanced software packages involving use of statistical analysis and business intelligence tools. But also more dedicated specialized software are available (see below).