CAATTs corner (computer-assisted audit)

The following Anbar abstracts are a review of the most pertinent recently published literature. They are selected for The Bottom Line from Anbar Management Intelligence,available by subscription from Anbar Electronic Intelligence.

Licenced copies of these articles are available at a cost of £6.00 (plus VAT in EU countries where applicable), US$11.00 per credit from Anbar Electronic Intelligence, 60/62 Toller Lane, Bradford, West Yorkshire BD8 9BY, UK. Prepayment for this service is required and, when ordering, please submit a cheque made payable to Anbar Electronic Intelligence. When ordering please quote the reference number and the credit level given at the foot of each abstract.

CAATTs corner (computer-assisted audit)

D. Coderre in Internal Auditing (UK),Nov. 1998 p. 31 (1 page)

Describes how a computer-assisted audit of telecommunications costs uncovered a technical fault at the phone company; provided justification for a dedicated data transfer line and controls over out-of-hours calls and pay-per-minute exchanges; and checked the existence of/need for leased lines. Reports cost savings of 17 percent on the telecommunications bill as a result.

Subjects(s): Software use,External audit, Telecommunications

Style: Case study

Reference: 28AA381 (1 credit)