ABSTRACT
As evidenced in the previous chapters, occupational fraud is an overwhelming problem in organizations across the globe. While convenient, digital accounting information systems and electronic data unfortunately create opportunities for people to commit occupational fraud. But adopting Computer Assisted Audit Tools and Techniques (CAATT) to automate and enhance the audit process offers greater opportunities to prevent and detect occupational fraud. This chapter explores the potential of CAATT to revolutionize occupational fraud investigation and auditing, in addition to discussing how Interactive Data Extraction and Analysis (IDEA) software can be effectively used in fraud auditing.
