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Using Computer-Assisted Audit Tools (CAATs) as a teaching tool for audit and IT modules

 

 

Description

 

The development and use of such a programme will mean that Universities will be able to offer a module that incorporates a mechanism for teaching using a commercial audit software package, which is not generally available to students.

 

The educational objectives include:

Create a learning environment with a high potential for student engagement due to the realistic data and the plot implemented through it, as well as the technology used as an investigation tool.
Provide a practical and realistic experience in dealing with a data set that is subject to audit testing.
Develop a greater understanding of the relation of information technology (IT) and audit, both from a perspective of the use of IT as audit facilitator and of IT being the audited object.
Develop data-oriented analytical skills with the use of state of art computer assisted auditing techniques/tools (CAATs), one of which is the Audit Command Language (ACL).
By developing data for use on the ACL software package and making it available to others who teach audit it will provide an additional resource for the BMAF community. The experiences and any problems / issues encountered can be shared with the wider community, especially in terms of issues relating to sourcing of vast amounts of data for IT audit, and case study development.

Targeted module/scheme/award:
Issues in Auditing/International Accounting and Auditing (BA Accounting and Finance & BA International Accounting)
Advanced Digital Investigation Techniques and Tools (BSc Computer Forensics)
Current Issues in Accounting (MSc Accounting)
Computer Forensics (MSc Information Security and Computer Crime)

 

 

Organisations / Institutions

 

University of Glamorgan

 

Related documents/URLs

 

Start date

2007-09-01

End date

2008-05-30