Please use this identifier to cite or link to this item: http://hdl.handle.net/10071/14265
Author(s): Pedrosa, I.
Costa, C. J.
Date: 2012
Title: Computer assisted audit tools and techniques in real world: CAATT's applications and approaches in context
Volume: 4
Pages: 161-168
ISSN: 2150-7988
Keywords: CAATTs
Auditing
Fraud detection
E-Learning
Education
Knowledge discovery
Information systems
Abstract: Nowadays, Computer Aided Audit Tools (and Techniques’) support almost all audit processes concerning data extraction and analysis. These tools were firstly aimed to support financial auditing processes. However, their scope is beyond this, therefore, we present case studies and good practices in an academic context. Although in large auditing companies Audit Tools to do data extraction and analysis are very common and applied in several contexts, we realized that is not easy to find practical examples to teach this subject. Computer Science students’ and teachers usually use application manuals’, which are adequate to explore the tools itself, but they are not enough to do real data analysis: a “hands-on” approach is essential. Despite that, our students didn’t belong to any Computer Science graduation. CAATTs are good examples of software aimed to help auditors to analyze data, to explore and study distinct data sets in auditing processes. CAATTs represent an innovative approach to do data analysis, mainly because they allow the manipulation of very large data records with no significant added costs. Frequently, users have another difficulty: they are not able to adequate their data sets or to prepare their data in order to create useful input data, to do their analysis. In this paper, we present a proposal of extraction and data analysis, based on data sets obtained from a LMS platform (Learning Management System), a real data set that can be used to support students learning about CAATTs topic. Fundamental procedures to reach specific answers using a CAATT as a main tool to do data extraction and analysis are also referred. The context for this case study was an Information Technologies applied to Auditing course in a Master Degree graduation.
Peerreviewed: yes
Access type: Open Access
Appears in Collections:CTI-RI - Artigos em revistas científicas internacionais com arbitragem científica

Files in This Item:
File Description SizeFormat 
Computer Assisted Audit Tools and Techniques in Real World.pdf653,1 kBAdobe PDFView/Open


FacebookTwitterDeliciousLinkedInDiggGoogle BookmarksMySpaceOrkut
Formato BibTex mendeley Endnote Logotipo do DeGóis Logotipo do Orcid 

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.