Computer-assisted audit tools and techniques in real contexts: The case study of attendance control

The use of Computer-Assisted Audit Tools and Techniques can promote the efficacy and the efficiency of auditors' work in attendance control. This control is similar in almost all companies and data extracted from Human Resourses' software is easily accessed and is not complex. After data validation, the procedures that are recommended in this paper can be adapted to any company. Therefore, is our intention to present the use and the ease of the process and also the future (re)use of the code generated in this operation. Several questions are presented and answered in the context of this work. Guidelines and other possible tests are recommended to further questions.