International Workshop on Computer Auditing Education, 2015
Presentation Session III: CAATs Track
Auditing SAP Using CAATTs for Order to Cash

Shi-Ming Huang, National Chung Cheng University, Taiwan.

Tung-Hsien Wu, Feng Chia University, Taiwan.


   SAP ERP assists company’s e-operation, promote effectiveness and efficiency of business operations. It has been to examine computer audit and information security for SAP ERP. But practice less discussed how to use CAATTs (computer-assisted audit techniques) to audit SAP ERP. In practice, Order to Cash (OTC) process is a high risk area. When internal audit department execute internal audit for OTC in the ERP, the script can be constructed through audit plan. Therefore, this article explains how to use CAATs to execute OTC audit for SAP ERP.

Key Words : CAATTs, internal audit, ERP