In most businesses, there is a heavy reliance on
automation and systems to drive business processes
and both management and financial reporting. As a
result, auditors need to be able to not only validate
the production data but, in many cases, ensure the
automated processes are working as designed. The
challenge is developing a comprehensive computeraided
auditing technique (CAAT) in the production
environment that provides the auditor with enough
system intelligence to assess better the risks and
control environment of the company.