Both external and internal auditors use audit software Audit Command Language $($ACL$)$ or

Interactive Data Extraction and Analysis $($IDEA$)$ to perform data analytics that identify anomalies in accounting data exported from a business application system like QuickBooks Online. Auditors also use Microsoft Access Queries in computerized auditing. Whether written in ACL, IDEA, or Microsoft Access, these audit routines are a form of auditing called

$,$ and the routines are generically called

$$

Question $23$

$$Robotics; Bots

$$Formulas ; Cells

$$Computer Assisted Auditing Techniques $($CAATs$)$ ; Generalized Audit Software $($GAS$)$

$$Auditing With Computers $($AWC$)$ ; Modular Programming $($MP$)$

$$Quick Analytics Routines $($QARs$)$ ; Advanced Micro Devices $($AMD$)$