Application of technical computer assisted audit in the prevention and detection of fraud

Discussed in this papers a group of CATTs (Computer Assisted Auditing Techniques) applied in financial institutions to prevent and detect fraud, these techniques can support areas such as Internal Audit or Risk for evidence of possible fraud and forming a line of defense against money laundering and laundering of illicit proceeds. Among the benefits that provide tools for data analysis are: to import databases from different platforms to work with large volumes of data (in many cases the entire population), using functions that detect evidence of errors or fraud, making processes with such immediacy that allows entering a stage of Continuous Auditing in the company. It is noteworthy that there are several tools for data analysis that allows you to perform the processes to be described later. However applications have been developed with Caseware IDEA version 9.2, for the facilities that this provides for non-specialists in Computer such as financial audit, they can generate their own internal control processes without having to rely on the services of the IT (Information Technology).