An Empirical Assessment of Audit Tools for Improved Audit Quality

Usage of Computer Assisted Audit Tools and Techniques (CAATTs) has become routine as firms and organizations increasingly shift to paperless systems. Audit software has been developed that allows information Systems auditors to perform most audit procedures using computerized techniques. These CAATTs technologies have greatly changed the nature of the audit process, which traditionally has relied on source documents in paper form and checklists. To audit information systems, there is a need for IS auditors to incorporate audit software and tools as their primary audit tool for gathering evidence from the information systems.