AUD329: Computerised auditing / Faculty of Accountancy

This course introduces Information Technology Audit. The topics that will be discussed in this course are Introduction to Auditing, Assurance and Internal control, Computer Operations, Networks, Internet and E-commerce, Enterprise Resource Planning (ERP), 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 have been introduced with Generalised Audit Software - e.g. Audit Command language(ACL). A student edition of ACL along with sample data files and instruction manual are stored on the CD that accompanies the text book will be used during the lab session.