In planning and execution of an internal audit, by utilizing IT for the inspection of various kinds of data, and analytical work, overlooking of an important problem matter is prevented, discovery of a new problem is attained, and it is expected that the validity of an internal audit will increase.

　Although it is a tool for confirming whether accounting data is reflecting true reality, the conventional CAATs (Computer Assisted Audit Techniques), In order to correspond to the various audit themes of an internal audit, it is required to utilize the analysis scenario type of Business Intelligence and the scenario for irregular accounting discovery, and to select the analytical skills which suited the theme.

　By the way, in today's situation in which various information is scattered, the data collection and the analytic strategy making at the time of audit plan decision are important.