CAATs normally include using basic office productivity software such as spreadsheets, word processors and text editing programs and more advanced software packages involving use statistical analysis and business intelligence tools. CAATs is the practice of using computers to automate the IT audit processes. ( August 2009) ( Learn how and when to remove this template message)Ĭomputer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. Please help improve it by rewriting it in an encyclopedic style.
Process mining as novel data mining technique provides auditors the means to keep pace with current technological developments and challenges.This article is written like a personal reflection, personal essay, or argumentative essay that states a Wikipedia editor's personal feelings or presents an original argument about a topic. Implementation of process mining increases the reliability of the audit conclusions and improves the robustness of audit evidence by replacing manual audit procedures. It demonstrates the feasibility of embodying process mining within financial statement audits in accordance with contemporary audit standards and generally accepted audit practices.
This study investigates how process mining can be integrated into contemporary audits by reviewing the relevant audit standards and incorporating the results from a field study. Process mining makes it possible to analyse business processes in an automated manner.
This study discusses process mining as a novel data analysis technique which has been receiving increased attention in the audit practice. New data analysis techniques offer the opportunity to improve the auditing of financial statements and to overcome the limitations of traditional audit procedures when faced with increasingly large amounts of financially relevant transactions that are processed automatically or semi-automatically by computer systems. Digitalization and the increasing automation of transaction processing create new challenges for auditors who carry out those audits. The audit of financial statements is a complex and highly specialized process.
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