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Informationen zum Autor David Coderre has over twenty years of experience in internal audit, management consulting, policy development, management information systems, system development, and application implementation areas. He is currently President of CAATS (Computer-Assisted Analysis Techniques and Solutions). He is the author of three highly regarded books on using data analysis for audit and fraud detection. Klappentext Praise for Internal Audit: Efficiency through Automation"Internal audit's role within the organization is more visible than ever before, largely due to the intense regulatory and compliance pressures of the last few years. This book provides an excellent overview of technology's historical role in supporting audits, and practical examples of the value audit technology provides today. It should be mandatory reading for every audit leader tasked with maximizing the effectiveness of his or her audit team to support high- performing organizations."--Harald Will, President and CEO, ACL Services Ltd."A wonderful desktop reference for anyone trying to move from traditional auditing to integrated auditing. The numerous case studies make it easy to understand?and provide?a how-to?for those?seeking to?implement automated tools including continuous assurance. Whether you are just starting down the path or well on your way, it is a valuable resource."--Kate M. Head, CPA, CFE, CISA, Associate Director, Audit and Compliance, University of South Florida"In the many years that it has been my pleasure to know and work with David Coderre, I have always been extremely impressed with his grasp of auditing, risk assessment, and data analytics, but more importantly how to do it all better and faster. If you want a high-quality audit outcome and effective resource utilization, learn from the best --it doesn't get any better!"--Greg Duckert, CIA, CISA, CPA, CMA,?CEO and founder, Virtual Governance Institute"'Do more with less.' A familiar phrase, but David Coderre actually shows you how to use technology to enhance your audit product. A must-read for any size audit shop."--Ian Craigen, Supervising Senior: IS Audit"David Coderre is the ultimate expert on the use of computer-assisted audit tools and techniques. His twenty-first-century methods are revolutionizing the way audits are conducted. We have used his recommended methods in our audit practice with great success for many years. Every audit organization--internal, external, governmental, SEC, or non-issuer--of every size should have David's books in use. These ideas work."--David L. Cotton, CPA, CFE, CGFM, Chairman, Cotton & Company LLP Zusammenfassung Computer Aided Audit Tools and Techniques (CAATTs) is a discipline that continues to evolve with the complexity and functionality of enterprise software solutions adopted by the business marketplace. This book is the only of its kind, providing strategic and implementation guidance on CAATTs. Inhaltsverzeichnis Case Studies xv Preface xvii Acknowledgments xxi CHAPTER 1 CAATTs History 1 The New Audit Environment 2 The Age of Information Technology 3 Decentralization of Technology 3 Absence of the Paper Trail 4 Do More with Less 4 Definition of CAATTs 5 Evolution of CAATTs 6 Audit Software Developments 7 Historical CAATTs 8 Test Decks 8 Integrated Test Facility (ITF) 9 System Control Audit Review File (SCARF) 9 Sample Audit Review File (SARF) 9 Sampling 10 Parallel Simulation 10 Reasonableness Tests and Exception Reporting 11 Traditional Approaches to Computer-Based Auditing 12 Systems-Based Approach 12 Data-Based Approach 15 Audit Management and Administrative Support 19 Roadblocks to CAATT Implementation 20 Summary and Conclusions 24 CHAPTER 2 Audit Technology 27<...
