Computer-assisted audit tools and techniques : advantages and challenges

Abstract EN

This paper aims at exploring the implementation of computer-assisted audit tools and techniques (CAATTS).

It tries to answer this problematic: what are the potential advantages and challenges that may face auditors when adopting CAATTS? This paper adopts a descriptive analytical method using qualitative secondary data.

The main findings of this research include: The use of CAATTS increases the efficiency and effectiveness of audit work across different audit steps and activities, the main challenges are the lack of auditor's IT competency and the complexity of computerized information system.

Thus, a set of suggestions are proposed to increase the usefulness of CAATTS, namely the necessity to render the different accounting software homogeneous and to develop auditing software accordingly; further, the obligation of CAATTS' mastery as a condition to deliver the certificates of chartered auditors.