The competency is the basic standard for all auditors when providing audit services by using CAATs. The practice of a good auditor begins primarily in the study of the computer auditing program and in the preparation of an auditor with high efficiency information technology skills in auditing.
The framework defines by KAS model (Knowledge, Attitude, Skills). It is the standard for the practice of data analysis and is for professionals who perform auditing tasks. Recognized globally as the standard of CAATs Practitioner, it guides auditing professionals within the three core knowledge areas, focused on various Standards, Specific Auditing Functions, and Key proficiencies, with three distinct competency levels that progress from general knowledge, and finally expert practitioner.
ICAEA--International Computer Auditing Education Association
