1. COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs) Session 1 Introduction and Course Content

2. Session Objectives
Outline the objectives of the CAATs module
Outline the sessions in this module
Introduce the lecturer and the trainees
Inform the trainees of administrative arrangements

3. Course Administration
Course administrator
Messages
Ladies/Gents washrooms
Lunch, tea and coffee
Smoking
Delegate/trainee introductions

4. Course Scope Introduction to CAATs Aims to give auditors
An understanding of available CAAT tools; and
When and where to use them
Not tool-specific
To be supplemented by additional material (training modules / case studies)
Primary Focus on CAATs used for data analysis

5. Conditions for use of CAATs Organising the CAATs function
Learning Objectives
Role of CAATs
Types of CAATs
Program Validation
Data analysis
Conditions for use of CAATs
Organising the CAATs function
Data Access Methods
A phased approach to using CAATs

6. Learning Objectives (Contd.)
Data selection issues
Common tools for data analysis
Key issues related to data downloading
CAAT design and documentation issues