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CISA QUESTION #1782
Question 1
What is the most significant concern when deploying computer-assisted audit tools (CAATs)?
  • The technical capability of the software vendor
  • Potential costs, complexity of implementation, and security of the output✔️
  • The inability of automated tools to account for human behavioral factors
  • Documentary evidence being more reliable than automated results
Correct Answer Explanation
While CAATs can process data faster and more accurately than manual review, the primary concerns center on cost of acquisition and training, the complexity of proper deployment, and ensuring that the output is adequately secured and protected from unauthorized access or tampering.