Data Access Session 7

Run CAAT on auditee’s IT system Data Access - Options Run CAAT on auditee’s IT system Directly from auditee PC/terminal; or Connect auditor’s computer to the auditee’s network Download the data onto the auditor’s IT system, and run CAATs

Running CAATs on Auditee System - Issues CAAT software installation on auditee’s IT system, or use existing tools Auditor needs to be familiar with tools in different environments Potential risks of disruption, with implications for performance and data integrity issues Data verification assured

Downloading Data - Issues Most common approach Auditor needs to be familiar with his own PC-based audit software Data transfer process often complex and tedious Limitations of auditor’s IT processing facilities QA process for download process