PART ONE (60 marks)

Question 1 (20 marks)

The Information Systems Auditing Association (ISACA) provides the auditing community with guidance in the form of auditing guidelines, standards, and polices specific to information systems (IS) auditing. Computer-assisted Audit Techniques (CAATs) are imperative tools for auditors to conduct an audit in accordance with heightened auditing standards.

Discuss the above statement explaining:

The role of internal auditors according to auditing standards.

Different approaches to apply CAATs.

PART ONE (60 marks) Question 1 (20 marks) The Information Systems Auditing Association (ISACA) provides the auditing community with guidance in the form of auditing guidelines, standards, and polices specific to information systems (IS) auditing. Computer-assisted Audit Techniques (CAATs) are imperative tools for auditors to conduct an audit in accordance with heightened auditing standards. Discuss the above statement explaining: The role of internal auditors according to auditing standards. Different approaches to apply CAATS