Drawbacks of Computer Aided Audit Techniques (CAATs)

Procurement and Audit notes revision

a) CAATs can be expensive and time consuming to set up, the software must either be purchased or designed (in which case specialist IT staff will be needed);
b) Client permission and cooperation may be difficult to obtain;
c) Potential incompatibility with the client’s computer system;
d) The audit team may not have sufficient IT skills and knowledge to create the complex data extracts and programming required;
e) The audit team may not have the knowledge or training needed to understand the results of the CAATs; and
f) Data may be corrupted or lost during the application of CAATs.

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