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Efficient Organization of CAATs: Specialist Support and Responsibility Distribution

Explore options to organize Computer-Assisted Audit Techniques (CAATs) functions effectively, utilizing specialist groups for data downloading and balancing auditor responsibilities. Address issues like knowledge domain, tool complexity, and task frequency. Clarify division of tasks between auditors and specialists for optimal results.

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Efficient Organization of CAATs: Specialist Support and Responsibility Distribution

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  1. Organising the CAATs Function Session 6

  2. Organising the CAATs Function- Options • Specialist CAATs Group • Downloads data; develops and runs CAATs on behalf of the auditor • Line auditors • trained to perform all CAATs and data downloading tasks independently

  3. Options (Contd.) • Combined approach • CAATs group for specialist support for data downloading • Auditor responsible for running CAATs • Responsibility for CAATs development - ? • Simple CAATs audits by line auditors, and complex CAATs audits handled/supported by CAAT specialists

  4. Organising CAATs – Issues • Critical constraint • Domain knowledge; or • Technical knowledge? • Volume and extent of CAATs usage • Frequency of tasks – one-off or repetitive • Complexity of CAAT tool • Extent of availability of CAAT skills

  5. Division of Responsibilities – Issues • Liaison with auditee IT Department • Co-ordination to ensure that CAAT meets auditor’s requirement specifications • Management and archiving of downloaded data, and documentation

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