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Keywords: Computer applications
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2005) 20 (6): 605–618.
Published: 01 August 2005
... of GAS in audits of financial institutions from multiple perspectives and in a comprehensive manner. © Emerald Group Publishing Limited 2005 Auditing Financial services Computer applications Computer assisted audit techniques (CAATs) include a range of computerized tools...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2003) 18 (9): 725–731.
Published: 01 December 2003
... the use of the term to tools and techniques employed to audit computer applications and to tools and techniques used to extract and analyze data. Therefore, CAATTs can be portrayed as the tools and techniques used to examine directly the internal logic of an application as well as the tools and techniques...
