This definition appears very rarely
and is found in the following Acronym Finder categories:
- Information technology (IT) and computers
- Science, medicine, engineering, etc.
- Business, finance, etc.
See other meanings of CAAT
We have 46 other definitions for CAAT
in our Acronym Attic
Samples in periodicals archive:
However, they did rank audit process knowledge around Computer-assisted Audit Techniques (CAATs) as a higher priority for improvement, compared to the overall ranking.
Being ill at ease with digital data in general, auditors using Computer-Assisted Audit Techniques (CAATs) find it difficult to seek the cooperation they need from their IT departments.
One notable finding from the survey, 2008 Internal Audit Capabilities and Needs: computer-assisted audit techniques was the highest-ranking area identified as being in need of improvement.
They might use Computer-Assisted Audit Techniques (CAATs) to execute substantive procedures when financial statements are available in a digital form.
Computer-assisted audit techniques may be required to identify entries that exist only electronically.
Discusses how the use of computer-assisted audit techniques expands the ability to analyze data and test the assertions contained in the financial statements.
An auditor can, for example, use computer-assisted audit techniques such as test data or parallel simulation to test programmed procedures that produce exception reports.