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