Aggregate client demographics indicate that selected client asset size varies greatly with the average reported at $1.8 billion in assets. On average, participants rated the IT complexity for their selected client as 5.3 on a seven-point scale where 1 = manual processing and 7 = highly computerized financial reporting system. We totaled for each respondent the number of CAATs used on the selected audit and refer to this measure as Total CAATUsage.