The auditor in information systems and internal auditor at Standard Bank, Grace Pambi Tandu recommended on Saturday the computer assisted audit techniques, "CM T" to internal auditors of public and private companies, during a conference at the Inter diocesan Center, in the township of Gombe. For Grace Pambi, "CAAT" is any automated audit tool such as generalized audit software, test data generators, computer-based audit programs, and specialized auditing uses.
She noted that its use is based on detailed testing of transactions and balances, compliance of computer and penetration applications, and analytical review procedures.
"CAAT decision-making factors require computer literacy, the integrity of the computer system and the information environment, the availability of adequate CAATs, and the level of risk," Pambi said. The auditor in information system and internal auditor at Standard Bank Pambi has, in the preliminary stage, advocated tools for querying and collecting information, hearings and access to the Internet.
Regarding the conduct of the mission, she advocated the tools of restitution, document management, publication and management of working paper. And, as far as fieldwork is concerned, she relied on the anomaly and fraud management tools. Methodology "CAAT" is implemented through planning, execution of audit work, documentation and reporting, Pambi said, before indicating different types of "CAAT" namely: "Generalized audit software, utility software, software tracing and mapping application and the audit expert system.
Internal audit professionals invited to strengthen their capacities
In addition, the President of the Internal Auditors Institute of the Congo (IIA Congo), Dieudonné Ngoy invited audit professionals and associated professions to strengthen their professional capacities and give their career an international dimension. He also called on these professionals to rely on a tailored training program through various technical experience sharing meetings.
The IIA Congo, he said, aims to promote and develop the internal audit function in companies, public and private institutions of the DRC and serves as a crucible for the dissemination of International Standards practice of internal audit.