Which of the following is the PRIMARY reason for an IS auditor to use computer-assisted audit techniques (CAATs)?
Click on the arrows to vote for the correct answer
A. B. C. D.D.
Computer-assisted audit techniques (CAATs) are software tools used by IS auditors to perform audit procedures. These tools can be used to perform a wide range of audit tasks, including data analysis, sampling, and testing. The primary reason for an IS auditor to use CAATs is to efficiently test an entire population.
Option A is the correct answer. Testing an entire population can be a time-consuming and costly process. With the help of CAATs, IS auditors can analyze entire data sets and quickly identify potential issues. CAATs allow auditors to process data quickly, identify exceptions, and investigate potential anomalies.
Option B, performing direct testing of production data, is not the primary reason for using CAATs. Direct testing of production data can be done without the help of CAATs, although these tools can make the process more efficient.
Option C, conducting automated sampling for testing, is another potential use for CAATs. However, this is not the primary reason for using these tools. Automated sampling can help auditors save time and resources, but it is not the main purpose of CAATs.
Option D, enabling quicker access to information, is not the primary reason for using CAATs. While these tools can help auditors access information more quickly, the main purpose of CAATs is to efficiently test an entire population.
In summary, the primary reason for an IS auditor to use CAATs is to efficiently test an entire population. These tools allow auditors to analyze data quickly, identify exceptions, and investigate potential anomalies.