Effects of Computer Assisted Auditing Techniques and Auditing Tools (Caatts) on Auditing Activities
Effects of Computer Assisted Auditing Techniques and Auditing Tools (Caatts) on Auditing Activities

Summary/Abstract: This research investigated the effects of computer assisted auditing techniques and auditing tools on the auditing activities. The researchers adopted a quantitative research methodology and thesample size consisted of 20 respondents in which the results from the survey were analyzed andpresented using the SPSS version 12, graphs, tables and pie charts. The study revealed that CAATTsare used to automate audit tasks, and allows the auditor to analyze accounting data electronicallywhen it is not quite possible to do so manually. Companies are investing in advanced technologiesand auditors have to also invest in skills and in advanced capabilities for them to continue offeringrobust auditing services and to remain efficient and effective in the business environment since theseadvanced technologies are impacting how to audit. The study also reviewed adoption of advancedtechnology such as the artificial intelligence, block chain and cloud computing is still fairly low inZimbabwe but in some few years to come most organizations will harness these powerful and robusttechnologies and auditors must be prepared to upgrade themselves and embrace these technologies.

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