AIT3 - Advanced use of CAATs

The computer auditor is commonly faced with the needs to design, write and implement CAATs in order to efficiently and effectively test an application system, particularly with a view to fraud detection.

As such it becomes imperative that auditors be familiar with not only the principle types of computerized audit tools and techniques but also their application.

As we move towards increasing dependence on integrated technology such as EDI, the auditor must be comfortable with their use.

This two-day, hands-on, micro-based seminar is designed to give experienced IS auditors practical experience in not only the selection of an appropriate CAAT, but also its use in detecting material irregularities and patterns and the alternative technological approaches as well as the forensic use of data extraction techniques to identify fraud opportunities and events.

By the end of this seminar attendees will have an in-depth knowledge of:

• The nature and usage of CAATS
• Methods for determining the appropriate CAAT
• Designing a CAAT for personal implementation
• Common fraud opportunities and sources of evidence
• Seeking patterns in colleted data
• Sourcing the data for analysis

What will be covered

	System testing techniques
	Computerized application systems
	Use of CAATs in Preventing / Detecting Fraud
	The Need for Security
	System / Asset Correlation
	Asset Control Analysis
	Automated Tools (CAATS)
	Typical Fraud Opportunities
	Nature of Computer Fraud
	Advanced Technology and Fraud
	Selection of the appropriate CAAT
	Designing a computer audit program
	Programming Languages
	Writing and testing your own CAAT
	Documenting CAATs
	Using the CAAT and interpreting the results

Who should attend

The seminar is aimed primarily at auditors who have to assist in the prevention and detection of fraud in computerized systems.