Computer Assisted Audit Techniques Sample Syllabus

Thanks to Simon Petravick at Bradley University for contributing this syllabus.

Course Description

The purpose of the course is to teach students how to retrieve and audit data with a generalized auditing software product such as ACL or general-purpose software such as Microsoft Access. Some of the specific skills which will be developed are: Filtering data, combining data to compute new fields, generating descriptive statistics and reconciling the data back to control totals, locating out of sequence records, gaps, or duplicate records, cross-tabulation, and aging. Additionally, students will also develop experience in planning engagements that use generalized audit software as well as reporting engagement results to individuals and managers who do not have auditing and accounting backgrounds. Students will receive instruction on the use of these programs and complete several cases related to their implementation. There will also be exams that test their knowledge of course objectives.

Course Objectives

Upon completion of this course you will be able to:

Design a simple relational database
Use Microsoft Access to conduct several analyses of data
Use Microsoft Access to create reports that summarize analyses of data
Create a new ACL project and import data
Verify the integrity of data imported into ACL
Change the appearance of information in tables
Join separate tables together
Analyze the data with a variety of commands
Report the results of analyses conducted with ACL

For questions regarding this syllabus, contact Simon Petravick at [email protected].