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COMPUTER AUDIT – THE BASICS
DATA-ORIENTED CAATS
• Mainly concerned with “substantive testing”.
• Uses generalised/ customised audit software.
• Designed o interrogate/ manipulate data extracted
from client systems.
• Many businesses have utilities and report writers
resident on their computers. Auditors can
manipulate and analyse data and test whether
programs function correctly.
• Various reports can be extracted from the systems
and further substantive procedures performed on
the data.
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