READING REPORT IN AUDITING IN A CIS ENVIRONMENT

TOPIC: COMPUTER ASSISTED AUDIT TECHNIQUE

CAAT stands for Computer Assisted Aided Technique. It is the process of using
computers to automate the audit process. It enables auditors to do more with less and add
value through the assurance process which is more robust and comprehensive. As auditors we
come across computers and communication technology as the most common denominator
among our clients, both large and small. Further, we used computers and communications
technology for providing services to our clients. As we are living in a generation of technology,
we tend to used it as our way of communicating with other people, our clients in a most
effective and efficient way. A good understanding of CAAT and know where and when to apply
them is the key to success. It also ensures the efficiency and effectiveness of the audit process.
It also ensures better audit planning and management of audit resources. It is very important to
educate the client about the need to obtain copy of the data as required for audit.

Today’s generation is more like dependent on the use of technology especially in a

business world because it is more like the way of communicating to their clients, employees
and such.