Considerations in Determining the Use of CAATs in Procurement Auditing

Procurement and Audit notes revision

• Level of Computer knowledge, expertise and experience of the auditor
• Availability of suitable CAATs and IT facilities
• Efficiency and effectiveness of using CAATS over manual techniques. The use of CAATS improves efficiency and effectiveness with which the audit is carried out
• Time constraints
• Integrity of the clients it system and environment
Review Questions

1. Discuss the benefits a procurement auditor would get from using Computerised procurement system during an audit excise
2. Discuss fives ways in which procurement auditors can use ICT
3. Identify five uses of computer audit programs
4. Discuss how a procuring entity internal control could be improved through the computerized procurement systems
5. Discuss 3 main approaches to the use of test data
6. Explain five difficulties a procurement auditor would face in using audit test data
7. Explain three types of audit software
8. Explain the uses of audit software
9. Discuss five difficulties a procurement auditor would face when using audit software
10. Highlight the advantages and disadvantages of computer aided audit techniques (CAATS)
11. Discuss the factors to consider in determining whether to use CAATS in procurement auditing
12. Discuss the Impact of computer-based systems on the audit approach

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