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Explore the objectives, scope, and learning objectives of CAATs for auditors. Learn about tools, data analysis, and usage conditions.
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COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)Session 1Introduction and Course Content
Session Objectives • Outline the objectives of the CAATs module • Outline the sessions in this module • Introduce the lecturer and the trainees • Inform the trainees of administrative arrangements
Course Administration • Course administrator • Messages • Ladies/Gents washrooms • Lunch, tea and coffee • Smoking • Delegate/trainee introductions
Course Scope • Introduction to CAATs • Aims to give auditors • An understanding of available CAAT tools; and • When and where to use them • Not tool-specific • To be supplemented by additional material (training modules / case studies) • Primary Focus on CAATs used for data analysis
Learning Objectives • Role of CAATs • Types of CAATs • Program Validation • Data analysis • Conditions for use of CAATs • Organising the CAATs function • Data Access Methods • A phased approach to using CAATs
Learning Objectives (Contd.) • Data selection issues • Common tools for data analysis • Key issues related to data downloading • CAAT design and documentation issues