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.21040733Keywords:
CAATs, digital audit, continuous audit, bank audit, analytical procedures, journal entry testing, full population, ECL recalculation, artificial intelligence, audit quality.Abstract
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.
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