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Saurabh your answer is right but ACL means ''Audit Command Language' not audit control language.
CAATs means Computer Assisted Audit Techniques which is a software which helps in automated audit process. ACL means Audit Control Language is one of the automated software that helps in auditing.
CAATS which is computer Assisted Audit Techniques is automated tools that help in the audit process in all its phases while ACL Audit Control Language is one of that tools that helps in auditing and analyzing data
CAAT is a generic term stands for "Computer Assisted Audit Techniques" and ACL is the product of type CAAT, which is used for internal audit management like maintaining the work programs, documentations and follow ups.
CAATs a technique while as ACL a tool both used in performing Audit results.
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