AUD349 - Accounting Information System Auditing / Faculty of Accountancy

This course introduces an overview of auditing. The topics that will be discussed in this course are auditing and internal control, audit regulations, audit planning, audit in the IT environment, computer-assisted audit tools and techniques (CAATTs), CAATTs for data extraction and analysis, auditing the revenue cycle and auditing the expenditure cycle. In this course, students will be introduced to generalised audit software – e.g., the Audit Command language (ACL) software. A student edition of ACL along with sample data files and instruction manual will be used during the lab session.