1. CAATs Design, Implementation and Documentation
Session 12

2. Systematic, structured approach to writing CAATs recommended
Designing CAATs
Systematic, structured approach to writing CAATs recommended
Audit plan translated into specific audit queries
Audit queries formulated in “pseudocode”
Pseudocode translated into computer syntax

3. Documentation Requirements
Planning Stage
Business case for CAATs
Audit Plan
System/ Data Documentation
CAATs and Data Downloading Plans

4. Documentation Requirements (Contd.)
Implementation Stage
Audit Trail of Data Downloading and Data Integrity Verification
Trail of Audit Queries and Results
Analysis of Results
Supplementary tests for corroboration
Management comments/ responses
Electronic archiving of data, queries and results