UC知道关于计算机辅助审计的英文翻译
来源：百度知道 编辑：UC知道 时间：2024/05/24 15:54:54
Computer Aided Audit Tools
Other uses of CAATTS
In addition to using data analysis software, the auditor utilizes CAATS throughout the audit for the following activities while performing data analysis:
1 Creation of Electronic Work Papers
Keeping electronic work papers on a centralized audit file or database will allow the auditor to navigate through current and archived working papers with ease. The database will make it easier for auditors to coordinate current audits and ensure they consider findings from prior or related projects. Additionally, the auditor will be able to electronically standardize audit forms and formats, which can improve both the quality and consistency of the audit working papers.
2 Fraud Detection
CAATTs provides auditors with tools that can identify unexpected or unexplained patterns in data that may indicate fraud. Whether the CAATS is simple or complex, data analysis provides many benefits in the prevention and detection of fr
Other uses of CAATTS
In addition to using data analysis software, the auditor utilizes CAATS throughout the audit for the following activities while performing data analysis:
1 Creation of Electronic Work Papers
Keeping electronic work papers on a centralized audit file or database will allow the auditor to navigate through current and archived working papers with ease. The database will make it easier for auditors to coordinate current audits and ensure they consider findings from prior or related projects. Additionally, the auditor will be able to electronically standardize audit forms and formats, which can improve both the quality and consistency of the audit working papers.
2 Fraud Detection
CAATTs provides auditors with tools that can identify unexpected or unexplained patterns in data that may indicate fraud. Whether the CAATS is simple or complex, data analysis provides many benefits in the prevention and detection of fr
1除使用
数据分析软件之外，计算机辅助的审计
用工具加工对CAATTS的其他用途，审计员为以下活动运用CAATS在审计中，当执行数据分析时：
保留电子工作证明书在一个
集中化审核文件或数据库的电子工作证明书的1创作将允许审计员通过当前和被归档的工作证明书容易地驾驶。 数据库将使它容易对审计员能协调当前审计，并且保证他们考虑研究结果从预先或相关项目。 另外，审计员能电子规范化审计形式和格式，可能改进审计工作证明书的质量和一贯性。
2欺骗侦查
CAATTs提供审计员以在数据可能辨认意想不到或未经说明的样式也许表明欺骗的工具。 CAATS是否是简单或复杂的，数据分析在欺骗的预防和侦查提供许多好处。
3学习
做出的财政信息的3分析测试鉴定振振有词的关系在财政和非财务数据之中估计帐户余额是否看上去合理。 例子包括比率、趋向和Benford的法律测试。
4个数据分析报告
报告使用具体审计命令生产了例如过滤的纪录和加入的数据文件。
5连续监视
连续监视是一个持续的过程为获取，分析和报告关于企业数据辨认和反应操作的经营风险。 为了审计员能保证一种全面方法获取，分析和报告关于企业数据，他们在所有计算机系统必须确定组织连续监测用户活动、经济业务和过程和应用控制。 内部审计员学院在连续的Auditoring最近出版了GTAG。
6扔石头在勘测遏制
扔石头的遏制是期限为事例，测量员通过组成数据完成一个勘测形式。 由于提供将执行这样试飞的能力的某些数据应该遵守Benford的法律，这实践可以使用CAATTs被查出。 例子专题研究提供在说明。