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COMPUTER AUDIT – THE BASICS





            AUDIT WORK THAT DATA-ORIENTED CAATs CAN DO?







                                                             Summarization,
                              Sorting an file               stratification and                    Extracting

                               organization                                                         samples
                                                           frequency analysis






                                                             File comparison                 Analytical review
                                 Exception                  e.g. current file to             e.g. extraction of

                                 reporting
                                                               PY masterfile                         ratios.







                                                Casting and                 Examining reports

                                               recalculation                for inconsistences









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