David Coderre
From Wikipedia, the free encyclopedia
David Coderre is the best known advocate of Computer Assisted Audit Tools and Techniques (CAATTs) in the world. CAATTs are computer tools that assist auditors in their profession. In three books, a package of prewritten scripts, and over 20 published articles David Coderre has garnered a reputation in a small but evolving field. David Coderre is best known for his work with Audit Command Language (ACL.) ACL is a computing language designed specifically for the audit profession.
Because of his expertise he has been asked by MIS Training Institute, Association of Certified Fraud Examiners, American Institute of Certified Public Accountants (AICPA), Canadian Association of Certified Fraud Examiners and others to speak at their events or to provide training. In 2005, the Institute of Internal Auditors (IIA) asked David Coderre to write a Global Technology And Guidance (GTAG) on the emerging fields of Continuous Auditing and Continuous Monitoring. GTAG's are official pronouncements of the IIA on emerging technological issues as they pertain to the audit profession.
David Coderre's book CAATTs and Other BEASTs for Auditors is the seminal work in the field of CAATTs. This book was the first book on the history and use of CAATTs.
David Coderre is an employee for the Royal Canadian Mounted Police and the President/CEO of his own consulting company CAATS---Computer Assisted Analysis Techniques and Solutions.
[edit] Publications of David Coderre
- GTAG 3: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment
- Book: CAATTs and Other BEASTs for Auditors (NOTE: BEASTs is an acronym for "Beneficial Electronic Audit Support Tools.")
- Book: Fraud Detection
- Book: Fraud Detection: A Reavealing Look at Fraud
- The Fraud Toolkit for ACL
- Numerous Articles in the Institute of Internal Auditors's official publication "The Internal Auditor"
- Numerous Articles in the AICPA's "Journal of Accountancy"
- Numerous Articles in other audit related magazines.
- David Coderre is also one of the most respected contributors to the Official ACL User Forum.