David Coderre
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 contributions to the field of Internal Audit and CAATTS, David Coderre was awarded a lifetime achievement award by the Canadian body of the Institute of Internal Auditors.
Because of his expertise he has been asked by the Institute of Internal Auditors, MIS Training Institute, Association of Certified Fraud Examiners, American Institute of Certified Public Accountants (AICPA), Canadian Association of Certified Fraud Investigators 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. It has been updated and re-released under the title Internal Audit: Efficiency and Effectiveness through Automation
David Coderre is the President/CEO of his own consulting company CAATS---Computer Assisted Analysis Techniques and Solutions.
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: CAATTs and Other BEASTs for Auditors has been translated in Japanese (2007).
- The book was republished under the name Internal Audit: Efficiency through Automation in 2008.
- Book: Computer-Aided Fraud Prevention and Detection
- Book: Fraud Detection has been translated into Korean (2002)
- Book and CD_ROM: Fraud Analysis Techniques Using ACL (This book was previously known as the Fraud Toolkit.)
- 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, including Internal Auditing (UK) and EDPACS (US).
- David Coderre (aka CAATS) is also one of less than 10 "Super Users" on the Official ACL User Forum.
- Official Website of David Coderre