IMPLEMENTATION OF COMPUTER-ASSISTED AUDIT TECHNIQUES (CAATS) AND ANALYTICAL PROCEDURES IN THE AUDIT OF COMMERCIAL BANKSʻ FINANCIAL STATEMENTS
DOI:
https://doi.org/10.5281/zenodo.21040733Abstract
The article develops a methodological approach to implementing computer-assisted audit
techniques (CAATs) and analytical procedures in the audit of commercial banksʻ financial statements. The
research problem is the impossibility of manually examining a large loan portfolio and the resulting limited audit
coverage. Based on case-study and comparative analysis, the architecture of CAATs, their areas of application
and a phased implementation roadmap are proposed and tested on the portfolio of JSCB ʻXalq Bankʻ. As a
result, the speed and coverage of the audit examination are increased.
Keywords
CAATs, digital audit, continuous audit, bank audit, analytical procedures, journal entry testing, full population, ECL recalculation, artificial intelligence, audit quality.References
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