TY  - BOOK
AU  - Coderre,David G
TI  - Internal audit: efficiency through automation 
SN  - 9780470392423
AV  - HF5668.25 .C628 2009
PY  - 2009///]
CY  - Hoboken, N.J.
PB  - John Wiley and Sons
KW  - Auditing, Internal
KW  - Data processing
KW  - Risk assessment
KW  - Continuous auditing
N1  - 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
ER  -