SIPTA — Informatic system for working papers in auditing: Using online CAATTs

摘要

SIPTA - Informatic System for Working Papers in Auditing is a CAATT (Computer Assisted Audit Tools and Techniques) running in a web environment, technically developed by statutory auditors and other professionals of auditing in Portugal. It was developed according to the need of these professionals by using an appropriate software at work, and can be classified in different categories of CAATTs, because includes multiple features. Allows for documenting and performing of all audit process, including combining several operations, from audit planning (with identified risks consideration), data preparation, using statistical techniques for the analysis of balances and transactions and collection of evidence, to automated circularization process, until reporting phase and monitoring. Working online with uniformly and well-structured processes allows for the interaction of multiple auditors on the tool, regardless of their location, in real time, optimizing the entire process.