Computer Assisted Audit Techniques (CAATs) are important tools for the Information

Systems auditor in performing audits. CAATs fall into two general categories, which

are designed to test controls within the system and second which involve the

examinations of computerised data.

a) Choose and explain any THREE (3) different types of test of control techniques

available for use by the auditor. (9 marks)

b) In the context of CAATs, apply your knowledge on the topic to discuss on FOUR

(4) factors that auditors will need to consider before they decide to use CAATs.

(12 marks)

Continued...

BAC4654 E-AUDITING 10 JUNE 2020

HMH 2/3

c) Supposed your team is required to audit a client that uses an accounting software

that fully integrates all modules. Client's reports are produced electronically and

only important ones are produced in hardcopy. You are aware that only one of your

team members have never undergo training using IDEA software to udit. Based

on this scenario, assess whether your team is suitable to use the IDEA software to

audit this client. (4 marks)

(Total: 25 marks)