1. Data Access
Session 7

2. Run CAAT on auditee’s IT system
Data Access - Options
Run CAAT on auditee’s IT system
Directly from auditee PC/terminal; or
Connect auditor’s computer to the auditee’s network
Download the data onto the auditor’s IT system, and run CAATs

3. Running CAATs on Auditee System - Issues
CAAT software installation on auditee’s IT system, or use existing tools
Auditor needs to be familiar with tools in different environments
Potential risks of disruption, with implications for performance and data integrity issues
Data verification assured

4. Downloading Data - Issues
Most common approach
Auditor needs to be familiar with his own PC-based audit software
Data transfer process often complex and tedious
Limitations of auditor’s IT processing facilities
QA process for download process