In todays complex and rapidly changing technology environment, it is important to master the right techniques which could be used across enterprises and across various technology platforms. Typical of an IT environment, are the speed of processing, large capacity of storage, lack of the paper-based trails, the radically different way of information processing, the ease of information access, internal controls being imbedded and the ever-present risk of failure of IT and loss of data. As a newly graduated techno savvy auditor, I must write a Report to Mrs.Thobile the Accounting Director and convince her of the following Factors that influence your decision to use CAAT together with the advantages and disadvantages of using CAAT I must present examples to further strengthen my argument.