A key element in coputer-assisted audit techniques is

Definition of Computer-Assisted Audit Techniques (CAATs):

CAATs use software tools to perform audit tasks such as data analysis, testing transactions, and

evaluating internal controls.

Obtaining accurate and relevant data is a key first step, as it forms the basis of any analysis

performed using CAATs.

Explanation of Answer Choices:

A . Writing the system audit program: This is part of audit planning but not a specific feature of

CAATs.

B . Verifying internal controls: While CAATs can be used to test controls, obtaining data is

fundamental to this process.

C . Obtaining appropriate data: Correct. CAATs rely on accurate, relevant, and complete data for

meaningful analysis.

D . Purchasing data mining software: While software is a tool for CAATs, the focus is on using data,

not on acquiring the software itself.

Reference:

Information Systems Audit and Control Association (ISACA), Guide to Computer-Assisted Audit

Techniques.

Association of Government Accountants (AGA), Data Analytics and Auditing Best Practices.