Many auditors now use laptops computers to perform various audit tasks. However, if
audit firms use laptop computers they risk data being corrupted and appropriate
controls must therefore be put in place to prevent the corruption of data.
a) Explain six ways which auditors can use laptop computers in their audit work
(other than computer-assisted audit techniques).
(10 marks)
b) Explain the computer assisted audit techniques listed below:
i. Embedded audit facilities. (3
marks)

ii. Integrated test facilities. (2
marks)