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Organising the CAATs Function

Organising the CAATs Function. Session 6. Organising the CAATs Function- Options. Specialist CAATs Group Downloads data; develops and runs CAATs on behalf of the auditor Line auditors trained to perform all CAATs and data downloading tasks independently. Options (Contd.).

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Organising the CAATs Function

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  1. Organising the CAATs Function Session 6

  2. Organising the CAATs Function- Options • Specialist CAATs Group • Downloads data; develops and runs CAATs on behalf of the auditor • Line auditors • trained to perform all CAATs and data downloading tasks independently

  3. Options (Contd.) • Combined approach • CAATs group for specialist support for data downloading • Auditor responsible for running CAATs • Responsibility for CAATs development - ? • Simple CAATs audits by line auditors, and complex CAATs audits handled/supported by CAAT specialists

  4. Organising CAATs – Issues • Critical constraint • Domain knowledge; or • Technical knowledge? • Volume and extent of CAATs usage • Frequency of tasks – one-off or repetitive • Complexity of CAAT tool • Extent of availability of CAAT skills

  5. Division of Responsibilities – Issues • Liaison with auditee IT Department • Co-ordination to ensure that CAAT meets auditor’s requirement specifications • Management and archiving of downloaded data, and documentation

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