Computer-assisted Auditing Techniques
Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs is the practice of using computers to automate the IT audit processes. CAATs normally include using basic office productivity software such as spreadsheet, spreadsheets, word processors and text editing programs and more advanced software packages involving use statistical analysis and business intelligence tools. But also more dedicated #Specialized software, specialized software are available (see below). CAATs have become synonymous with data analytics in the audit process. Traditional auditing vs CAATs Traditional audit example The traditional method of auditing allows auditors to build conclusions based upon a limited sample of a population, rather than an examination of all available or a large sample of data. CAATTs alternative CAATTs, not CAATs, addresses these problems. CAATTs, as it is commonly used, is the practice o ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Productivity Software
Productivity software (also called personal productivity software or office productivity software) is application software used for producing information (such as documents, presentations, worksheets, databases, charts, graphs, digital paintings, electronic music and digital video). Its names arose from it increasing productivity, especially of individual office workers, from typists to knowledge workers, although its scope is now wider than that. Office suites, which brought word processing, spreadsheet, and relational database programs to the desktop in the 1980s, are the core example of productivity software. They revolutionized the office with the magnitude of the productivity increase they brought as compared with the pre-1980s office environments of typewriters, paper filing, and handwritten lists and ledgers. In the United States, some 78% of "middle-skill" occupations (those that call for more than a high school diploma but less than a bachelor's degree) now require ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Commercial Software
Commercial software, or, seldom, payware, is a computer software that is produced for sale or that serves commercial purposes. Commercial software can be proprietary software or free and open-source software. Background and challenge While software creation by programming is a time and labor-intensive process, comparable to the creation of physical goods, the reproduction, duplication and sharing of software as digital goods is in comparison disproportionately easy. No special machines or expensive additional resources are required, unlike almost all physical goods and products. Once the software is created it can be copied in infinite numbers, for almost zero cost, by anyone. This made commercialization of software for the mass market in the beginning of the computing era impossible. Unlike hardware, it was not seen as trade-able and commercialize-able good. Software was plainly shared for free (hacker culture) or distributed bundled with sold hardware, as part of the ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Proprietary Software
Proprietary software is computer software, software that grants its creator, publisher, or other rightsholder or rightsholder partner a legal monopoly by modern copyright and intellectual property law to exclude the recipient from freely sharing the software or modifying it, and—in some cases, as is the case with some patent-encumbered and EULA-bound software—from making use of the software on their own, thereby restricting their freedoms. Proprietary software is a subset of non-free software, a term defined in contrast to free and open-source software; non-commercial licenses such as CC BY-NC are not deemed proprietary, but are non-free. Proprietary software may either be closed-source software or source-available software. Types Origin Until the late 1960s, computers—especially large and expensive mainframe computers, machines in specially air-conditioned computer rooms—were usually leased to customers rather than Sales, sold. Service and all software available ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Windows
Windows is a Product lining, product line of Proprietary software, proprietary graphical user interface, graphical operating systems developed and marketed by Microsoft. It is grouped into families and subfamilies that cater to particular sectors of the computing industry – Windows (unqualified) for a consumer or corporate workstation, Windows Server for a Server (computing), server and Windows IoT for an embedded system. Windows is sold as either a consumer retail product or licensed to Original equipment manufacturer, third-party hardware manufacturers who sell products Software bundles, bundled with Windows. The first version of Windows, Windows 1.0, was released on November 20, 1985, as a graphical operating system shell for MS-DOS in response to the growing interest in graphical user interfaces (GUIs). The name "Windows" is a reference to the windowing system in GUIs. The 1990 release of Windows 3.0 catapulted its market success and led to various other product families ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Arbutus Analyzer
''Arbutus'' is a genus of 12 accepted speciesAct. Bot. Mex no.99 Pátzcuaro abr. 2012.''Arbutus bicolor''/ref> of flowering plants in the family Ericaceae, native to temperate regions of the Mediterranean, western Europe, the Canary Islands and North America, and commonly called madrones or strawberry trees. The name ''Arbutus'' was taken by taxonomists from Latin, where it referred to the species now designated ''Arbutus unedo''. Description ''Arbutus'' are small trees or shrubs with red flaking bark and edible red berries.Mabberley, D. J. 1997. ''The plant book: A portable dictionary of the vascular plants''. Cambridge University Press, Cambridge. Fruit development is delayed for about five months after pollination, so that flowers appear while the previous year's fruit are ripening. Peak flowering for the genus is in April with peak fruiting in October. History The smooth wood of the tree is mentioned by Theophrastus in his ''Enquiry into Plants'' (''Historia Plantarum'') ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Open-source Software
Open-source software (OSS) is Software, computer software that is released under a Open-source license, license in which the copyright holder grants users the rights to use, study, change, and Software distribution, distribute the software and its source code to anyone and for any purpose. Open-source software may be developed in a collaborative, public manner. Open-source software is a prominent example of open collaboration, meaning any capable user is able to online collaboration, participate online in development, making the number of possible contributors indefinite. The ability to examine the code facilitates public trust in the software. Open-source software development can bring in diverse perspectives beyond those of a single company. A 2024 estimate of the value of open-source software to firms is $8.8 trillion, as firms would need to spend 3.5 times the amount they currently do without the use of open source software. Open-source code can be used for studying and a ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Software License
A software license is a legal instrument governing the use or redistribution of software. Since the 1970s, software copyright has been recognized in the United States. Despite the copyright being recognized, most companies prefer to sell licenses rather than copies of the software because it enables them to enforce stricter terms on redistribution. Very few purchasers read any part of the license, initially shrink-wrap contracts and now most commonly encountered as clickwrap or browsewrap. The enforceability of this kind of license is a matter of controversy and is limited in some jurisdictions. Service-level agreements are another type of software license where the vendor agrees to provide a level of service to the purchaser, often backed by financial penalties. Copyleft is a type of license that mandates derivative works to be licensed under the license's terms. Copyleft licenses exist for free and open-source software, but also for commercial applications like the Ser ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Data Analysis
Data analysis is the process of inspecting, Data cleansing, cleansing, Data transformation, transforming, and Data modeling, modeling data with the goal of discovering useful information, informing conclusions, and supporting decision-making. Data analysis has multiple facets and approaches, encompassing diverse techniques under a variety of names, and is used in different business, science, and social science domains. In today's business world, data analysis plays a role in making decisions more scientific and helping businesses operate more effectively. Data mining is a particular data analysis technique that focuses on statistical modeling and knowledge discovery for predictive rather than purely descriptive purposes, while business intelligence covers data analysis that relies heavily on aggregation, focusing mainly on business information. In statistical applications, data analysis can be divided into descriptive statistics, exploratory data analysis (EDA), and Statistical h ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Cross Tabulation
In statistics, a contingency table (also known as a cross tabulation or crosstab) is a type of table in a matrix format that displays the multivariate frequency distribution of the variables. They are heavily used in survey research, business intelligence, engineering, and scientific research. They provide a basic picture of the interrelation between two variables and can help find interactions between them. The term ''contingency table'' was first used by Karl Pearson in "On the Theory of Contingency and Its Relation to Association and Normal Correlation", part of the '' Drapers' Company Research Memoirs Biometric Series I'' published in 1904. A crucial problem of multivariate statistics is finding the (direct-)dependence structure underlying the variables contained in high-dimensional contingency tables. If some of the conditional independences are revealed, then even the storage of the data can be done in a smarter way (see Lauritzen (2002)). In order to do this one can use in ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Pivot Table
A pivot table is a table of values which are aggregations of groups of individual values from a more extensive table (such as from a database, spreadsheet, or business intelligence program) within one or more discrete categories. The aggregations or summaries of the groups of the individual terms might include sums, averages, counts, or other statistics. A pivot table is the outcome of the statistical processing of tabularized raw data and can be used for decision-making. Although ''pivot table'' is a generic term, Microsoft held a trademark on the term in the United States from 1994 to 2020. History In their book ''Pivot Table Data Crunching'', Bill Jelen and Mike Alexander refer to Pito Salas as the "father of pivot tables". While working on a concept for a new program that would eventually become Lotus Improv, Salas noted that spreadsheets have patterns of data. A tool that could help the user recognize these patterns would help to build advanced data models quickly. With ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |