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Coderre, David G

Internal audit : efficiency through automation / David Coderre - xxi, 250 pages : illustrations ; 24 cm

Includes bibliographical references (pages 245-248) and index

Contents Case Studies Ch. 1 CAATTs History The New Audit Environment Definition of CAATTs Evolution of CAATTs Audit Software Developments Historical CAATTs Traditional Approaches to Computer-Based Auditing Audit Management and Administrative Support Roadblocks to CAATT Implementation Ch. 2 Audit Technology Audit Technology Continuum General Software Useful for Auditors Specialized Audit Software Applications Software for Audit Management and Administration Continuous Auditing Sarbanes-Oxley Assessment of IT Controls and Risks Governance, Risk Management, and Compliance (GRC) Ch. 3 CAATTs Benefits and Opportunities The Inevitability of Using CAATTs The New IM Environment The New Audit Paradigm Expected Benefits Recognizing Opportunities Transfer of Audit Technology Ch. 4 CAATTs for Broader-Scoped Audits Integrated Use of CAATTs Value-for-Money Auditing Audit and Reengineering Audit and Benchmarking Ch. 5 Data Access and Testing Data Access Conditions Data Extraction and Analysis Issues Risks of Relying on Data - Reliability Risk Potential Problems with the Use of CAATTs Ch. 6 Developing CAATT Capabilities Professional Proficiency: Knowledge, Skills, and Disciplines Steps in Developing CAATT Capabilities Computer Literacy Working Group CAATT Working Groups Information Systems Support to Audit Assure Quality Ch. 7 Challenges for Audit Survival of Audit Audit as a Learning Organization New Paradigm for Audit Auditor Empowerment Skills Inventory Training Programs and Requirements Training Options App. A The Internet - An Audit Tool The Internet App. B Information Support Analysis and Monitoring (ISAM) Section App. C Information Management Concepts App. D Audit Software Evaluation Criteria References Index

ISBN: 9780470392423 0470392428

LCCN: 2008037345

Subjects--Topical Terms:
Auditing, Internal--Data processing
Risk assessment--Data processing

Subjects--Index Terms: Continuous auditing

LC Class. No.: HF5668.25 / .C628 2009

Dewey Class. No.: