dc.description.abstract | On average, auditors spend 50% of their time documenting and
reviewing working papers and preparing their reports'. In the absence
of computerized audit management tools, efficiency is compromised and
advantages gained from using these tools are not realized. The objective
of this project was to come up with a generic framework that can be
used to implement Computer Aided Audit Tools and Techniques
(CAATTs) with an aim of reducing the time spent in analyzing,
strategizing, planning, documenting, concluding, reporting and
reviewing an audit and hence increasing productivity. The literature
review has detailed the need of CAATTs and types of available
CAATTs. The project utilized questionnaires and research survey.
The project analysis has divided framework into the following areas,
initiation strategy, planning, CAATTs acquisition and implementation,
change management, data identification planning and acquisition,
delivery and support. The conclusion of this project has summarized the
need of having CAATTs in the Kenya National Audit Office (KENAO). | en |