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.
Drawbacks of Computer Aided Audit Techniques (CAATs)
