System Integrity and Validation

ACC 542/Accounting Information Systems

University of Phoenix

Objective: Kudler Fine Foods will use computer assisted audit techniques to detect fraud.

Audit Plan for the Analyzed Processes

Whereas computer assisted audit tools and techniques (CAATTs) consist of software to increase an auditor's personal productivityand to perform data extraction and analysis, as well as the techniques toincrease the efficiency and effectiveness of the audit function, computer assisted audit techniques (CAATs) instead focus on increasing the efficiency and effectiveness of the audit function (Hunton, Bryant, & Bagranoff, page 178, 2004). The 10 steps to using CAAT's to plan the audit consist of the following:

• Set key audit objectives during audit planning based...