Second, despite the wide diversity of client IT, pilot test participants
had significantly less difficulty rating CAAT importance for their typical client. Thus, we asked participants to rank CAAT importance for their typical client with highly computerized systems. Third, we asked pilot study participants several questions designed to ensure that participants were not misguided by verbiage. For example, pilot study participants provide examples of CAATs used and we made minor wording changes to ensure that respondents were able to distinguish between each type of CAAT. Further, pilot study participants reviewed the field based instrument to ensure that wording from the audit standards and prior research was clear