Nowadays enterprises are highly dependent on Information Technology (IT) for accomplishing their objectives. In order to try to ensure that IT is aligned with the business objectives, an enterprise should ensure that it has effective IT controls for supporting its IT environment. Therefore, for checking the effectiveness of its IT environment, the enterprise’s IT environment is tested against the enterprise’s IT controls. So it is correct to state IT controls testing plays a crucial role in trying to ensure that the IT environ-ment of an enterprise is reliable for achieving the business goals.

But it should be kept in mind that IT controls testing is a very challenging process. For instance, some of the challenges are the work effort required to complete the test, the speed of the test, accuracy, etc. Another challenge is the high cost of IT controls testing. During the accomplishment of the thesis, it has been observed that to solve the above-mentioned challenges, a lot of enterprises rely on Computer-Assisted Audit Techniques (CAAT) tools available in the market.

After analyzing some of the most popular and widely used CAAT tools, it has been found out that such tools are helpful, but they are having their own challenges. For in-stance, they are not able to address all the requirements of IT controls testing. Further-more, CAAT tools are capable of performing specific tasks; they are not able to address all the issues related to IT controls testing. Their main challenge is the insufficient use of existing Enterprise Resource Planning (ERP) data.

The solution for having an effective IT controls testing process could be the appropriate use of enterprise’s existing ERP data which is of high quality. In fact, the data should be measured and analyzed appropriately, and it should be mapped to the IT controls in a correct way. Actually, it might be challenging and even expensive to implement such a system, but if such system is implemented once, and it could be used for several years with minor updates, then it would be worthy to implement it for a reliable IT controls testing in an enterprise environment.