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Computer audit

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  • Computer-aided audit tools — Computer assisted audit techniques or computer aided audit tools (CAATS), also known as computer assisted audit tools and techniques (CAATTs), is a growing field within the financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing compliance tests and substantive tests on computer systems for firms in which the data being audited is processed by computers and held on computer files. There are two main categories of… …   Accounting dictionary

  • computer-assisted audit techniques — CAATs Techniques developed by auditors for performing audit tests on computer systems and the data they hold. There are two main categories of technique. (1) The auditor creates a set of input data to be processed by the computer programs; the… …   Big dictionary of business and management

  • Computer Aided Audit Tools — Computer Assisted Audit Techniques or Computer Aided Audit Tools (CAATS), also known as Computer Assisted Audit Tools and Techniques (CAATTs), is a growing field within the Financial audit profession. CAATTs is the practice of using computers to… …   Wikipedia

  • Computer fraud — is the use of information technology to commit fraud. In the United States, computer fraud is specifically proscribed by the Computer Fraud and Abuse Act, which provides for jail time and fines. Contents 1 Notable incidents 2 See also 3 External… …   Wikipedia

  • Audit (disambiguation) — Audit may refer to:*Audit an evaluation of an organization, system, process, project or product * Auditor of a Student Society, especially in Ireland, having a similar etymology. *Academic audit the completion of a course of study for which no… …   Wikipedia

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Accounting dictionary

  • Computer Assisted Auditing Techniques — (CAATs) are audit tests performed by or with software, rather than manually. CAATS are employed to audit electronic data that cannot be audited manually or as a substitute for manual tests to make the audit more efficient and/or effective. CAATS… …   Wikipedia

  • audit software — Computer programs used by an auditor to examine an enterprise s computer files. Utility programs may be used, for example, for sorting and printing data files. Package or tailor made programs may be used to interrogate the computer based… …   Big dictionary of business and management

  • Computer data logging — is the process of recording events, with an automated computer program, in a certain scope in order to provide an audit trail that can be used to understand the activity of the system and to diagnose problems. Logs are essential to understanding… …   Wikipedia

  • Computer recycling — Computer monitors are typically packed into low stacks on wooden pallets for recycling and then shrink wrapped.[1] Computer recycling or electronic recycling is the recycling or reuse of computers or other electronics. It includes both finding… …   Wikipedia

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