Background and Contact Info

Mr. Dave Coderre, President of CAATS, has more than twenty years of experience in the informatics field in a variety of settings. During this time he has worked with mainframe, minicomputer and microcomputer systems in the university environment, the private sector and the federal government sector. He has an MBA from the University of Toronto, with a major in the Management of Information Systems.

Dave Coderre has performed audits of large EDP systems, including an audit of the $10B financial system and a project management system for a $1B project. He has also led comprehensive audit projects in a variety of areas, including Finance; EDP; Contracting for Services; Personnel; Telecommunications; and other audit areas.

Dave has responded to their requirements of hundreds audits conducted during the last eighteen years by working with audit teams to develop audit scope and objectives and by managing a section which negotiated access to client EDP systems. He has developed innovative approaches to addressing audit lines of inquiry and data analysis techniques to support fraud investigations. He has also supported the ongoing analysis of information both on the mainframe and microcomputer platforms. Previous audits include:

• an inventory audit for which he conducted the analysis, identified more than $100M in obsolete inventory;
• the audit of an accounts payable function which identified close to $5M in inefficiencies and more than $1M in duplicate payments; and
• a purchasing audit which identified hundreds of thousands of dollars of fraudulent transactions.

Dave Coderre has given numerous presentations on 'Automating the Audit Function' and is a recognized expert in the area of the development and use of Computer-Assisted Audit Tools and Techniques (CAATTs). He has given presentations on CAATTs to internal auditors from the governments of United States, United Kingdom, Canada, Norway, Australia, Indonesia, Thailand, Mexico and Malaysia. In addition, he has presented at many international conferences and courses and special sessions.

Dave Coderre is also author of a number of books including: 'Internal Audit: Efficiency through Automation', and 'Computer-Aided Fraud Prevention and Detection: A Step by Step Guide' that describes techniques for using the data analysis software to detect fraud, waste and abuse. In 2009, he published a fraud analysis toolkit called 'Fraud Analysis Techniques Using ACL'. This is a combination of software and written text that contains a series of cases as well as ACL scripts specifically designed to address fraud. The toolkit also includes a self-study course (with data, exercises, and solutions) on ACL script development. He is the author of the IIA’s Global Technology Audit Guide (GTAG #3): 'Continuous Auditing: Implications for Assurance, Monitoring and Risk Assessment'. He has also written many articles for international audit magazines including the Internal Auditor, EDPACS, the UK Journal of Auditing, and other magazines around the world.

Dave Coderre can be reached at Dave_Coderre@Hotmail.com

Dave Coderre ©2009