Format: On-demand
The sheer volume of transactions in certain populations, as well as the unique characteristics of others, challenges the auditor to make the most effective use of computer-generated assistance. Computer-assisted audit programs can be used in the sub-division of large populations to determine the high-risk segments, perform various random and non-random sampling methodologies, and aid in the identification of fraud.
This course provides the auditor with general knowledge about technology related to data analysis and further explores the various uses of CAAT programs — both in audits and in other internal audit activities that benefit from the use of technology.