Computer assisted audit techniques (CAATs) refer to the use of technology to help you evaluate controls by extracting and examining relevant data. Sophisticated use of CAATs can be known as ‘data analytics’ and is increasingly being used across the profession. Data Analysis can help to detect fraud and malpractice.
Vulnerability Assessment
This is the process of identifying vulnerabilities in the computer systems, networks, and the communication channels through techniques such as ethical hacking. It is performed as a part of auditing and also to defend the systems from further attacks. The...