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Computers are tools. In auditing computers give auditors possibility to perform techniques that
cannot be performed manually, namely Computer Assisted Audit Techniques, CAATs.
CAATs applications include generalized audit software, utility software, continuous
monitoring systems and expert systems.
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IDEA is a generalized audit software, a tool in applying CAATs.
Its use is well-grounded when you achieve audit objectives with better effectiveness,
efficiency and/or economy than using alternative tools. In addition, IDEA can benefit you
in other respects. You can provide customers new services, you can re-engineer your processes
and using IDEA can enrich your work. Further, taking full advantage of IDEA (IDEAScript) makes you
learn knowledge and skills that are widely useful - such as object-oriented programming.
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When applying CAATs in auditing you should comply with all the rules that are valid for any audit work.
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Work should be adequately planned.
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Work should be properly supervised.
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CAATS should be be applied in compliance with relevant laws, regulations, and policies.
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In order to make conclutions evidence gained by means of CAATs, as such or together with other evidence,
should be sufficient, competent and relevant.
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Work done should be well documented.
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| Please note!
Guidance here is based on the functionality of IDEA 2002.
Newer IDEA versions have additional or complementary features!
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