CAATTs corner (computer-assisted audit)

Citation

(1999), "CAATTs corner (computer-assisted audit)", The Bottom Line, Vol. 12 No. 2. https://doi.org/10.1108/bl.1999.17012baf.009

CAATTs corner (computer-assisted audit)

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CAATTs corner (computer-assisted audit)

D. Coderre in Internal Auditing (UK),Nov. 1998 p. 31 (1 page)

Describes how a computer-assisted audit of telecommunications costs uncovered a technical fault at the phone company; provided justification for a dedicated data transfer line and controls over out-of-hours calls and pay-per-minute exchanges; and checked the existence of/need for leased lines. Reports cost savings of 17 percent on the telecommunications bill as a result.

Subjects(s): Software use, External audit, Telecommunications

Style: Case study

Reference: 28AA381 (1 credit)