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Essay / Research Paper Abstract
A 7 page paper discussing several ways that technology has enhanced auditing’s ability to provide greater value to the organization. CAATTs greatly increase the auditing product’s usefulness and reliability, for many can identify and highlight trends far more quickly than can people. Continuous monitoring of the data included in the audit process allows for nearly real-time audit reports and can detect detrimental trends far earlier, giving management more time to deal with whatever is creating the trend, and before the trend can become an insurmountable problem. Bibliography lists 6 sources.
Page Count:
7 pages (~225 words per page)
File: CC6_KSacctAudTech.rtf
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Unformatted sample text from the term paper:
technology have improved nearly all aspects of business operation; it has greatly improved the ability of auditors to provide the service with which they are charged. Technology improves quality
and consistency; provides better and more complete information; and enhances the organizations ability to better use the information available to it. Computer-Assisted Audit Tools and Techniques
Computer-Assisted Audit Tools and Techniques (CAATTs) generally are classified into 10 broad groups that function within 12 divisions of business activity. Le Grand (1998) lists these
divisions: "risk analysis; inventory of the audit universe; planning and scheduling; project management and audit tracking; personnel database and skills inventory; audit reference library; communications; presentation; tracking of results
/ findings; customer satisfaction assessment; training and education; [and] Internet" (Le Grand, 1998). Several of these broad groups ideally should exist separate and
apart from internal auditing, and at very large organizations they do. In smaller organizations without the means or need for separate departments for each of these groups of activities,
however, the activity still needs to be undertaken. Where there is no mechanism for accomplishing these tasks through other means, the internal auditor will be charged with ensuring that
they occur on a continuing and regular basis. This is the case for risk management; personnel database and skills inventory; communications; presentation; customer
satisfaction assessment; training and education; and Internet, at least. Accounting auditors should be able to focus on financial aspects of the operation, but those factors that affect financial aspects,
such as those listed above, still must be accounted for in terms of providing useful and verifiable information. In the case of risk
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