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Practical Computer Assisted Audit Techniques - AUE4871

Post Graduate Diploma Year module NQF level: 8 Credits: 24
Module presented in English Module presented online
Co-requisite: AUE4868 & AUE4869 & AUE4870
Purpose: The purpose of this module is to provide an auditing perspective of computer tools and techniques, known as computer assisted audit techniques (CAATs), that an auditor can use as part of his/her audit procedures to process data of significance contained in an entity's information systems in a CIS environment. CAATs allow auditors to perform tests of controls and substantive tests more productively in a CIS environment. The learners will learn how to use a commercially available Computer-assisted Audit tool. Obtaining an understanding of how CAATS can be applied effectively and efficiently during the performance of audit procedures will enable learners to conduct audit procedures using electronic records. This module is intended for those already qualified or busy qualifying as either internal or external auditors who wish to specialise in the area of computer auditing, and for those working towards their qualification as a Certified Information Systems Auditor (CISA).