The major steps to be undertaken the auditors in the application of a CAAT are as follows.

Procurement and Audit notes revision

• Set the objective of the CAAT application
• Determine the content and accessibility of the entity’s files
• Define the transaction types to be tested
• Define the procedures to be performed on the data
• Define the output requirements
• Identify the audit and computer personnel who may participate in the design and application of the CAAT
• Refine the estimates of costs and benefits
• Ensure that the use of the CAAT is properly controlled and
documented

• Arrange the administrative activities, including the necessary skills and computer facilities
• Execute the CAAT application
• Evaluate the results

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