The Information Systems Auditing Association (ISACA) provides the auditing community with guidance in the form of auditing
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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.
Related Book For
Auditing and Assurance services an integrated approach
ISBN: 978-0132575959
14th Edition
Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley
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