CORE
COMPETENCIES
PROFESSIONAL PATHWAYS / TECHNICAL COMPETENCIES
CORE VALUES
GOJ
Competency
Model
Computer-aided Audit Techniques (CAAT)

This is a method of gathering and reviewing electronic records and is used to simplify or automate the data analysis and audit process, using computer software to analyse large volumes of electronic data for anomalies.

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11 Technical Competence
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The International Professional Practices Framework (IPPF) – IIA Standards
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Accounting Standards (FAA Act, Regulation, Instruction; FAE Act Regulation, Instruction; IPSAS)
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Financial and Management Accounting
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Business Process
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Risk and Control
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Data Collection
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Computer-aided Audit Techniques
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Fraud
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Information Technology (Specialised Area)
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Research and Development
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Quality Assurance
Professional Bands
Level 1 Essential
  • Effectively uses Microsoft Office or equivalent (e.g., word processing and spreadsheet).
  • Practices the use of CAATs in the audit process.
  • Basic level of competence in the use of automated working paper software.
  • Employs/Evaluates and explains CAATs (e.g., ACL/IDEA) in the audit process and effectively uses data extraction software.
  • Effectively uses automated working paper software.
  • Proficient in the uses of Microsoft Office or equivalent (e.g., word, processing, spreadsheet, presentation, Visio).
  • Proficient in the uses and explanations of CAATs (e.g. ACL/IDEA) in the audit process and effectively uses data extraction software.
  • Evaluates and employs an appropriate overall automation strategy to make the IA activity as effective and efficient as possible.
  • Effectively uses statistical packages where appropriate.
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