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Computer-assisted Audit Techniques (CAATs) are imperative tools for auditors to conduct an audit in accordance with heightened auditing standards. Discuss the above statement explaining: The

Computer-assisted Audit Techniques (CAATs) are imperative tools for auditors to conduct an audit in accordance with heightened auditing standards.

Discuss the above statement explaining:

  • The role of internal auditors according to auditing standards.
  • Different approaches to apply CAATs.

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