Program-oriented CAATs are useful primarily for:
A) tests of balances.
B) tests of controls.
C) analytical review tests.
D) any type of audit testing.

Question

Quizplus · Accepted Answer

Program-oriented CAATs, such as embedded audit modules and automated controls testing, are most useful for conducting tests of controls which evaluate the effectiveness of a client's internal controls. These tools are not typically used for tests of balances, analytical review tests, or any type of audit testing.

Program-Oriented CAATs Are Useful Primarily For