ACL:Computer Auditing

  • 2024-10-09
  • Fan-Ting Li
ACL:Computer Auditing ACL:Computer Auditing

Summary

This course utilizes ACL computer auditing software to introduce the commonly used features of computer-assisted audit tools (CAATs) and explains how continuous auditing and monitoring can improve the quality and efficiency of computer auditing. The course progressively teaches students how to use ACL software, developing their knowledge in computer auditing, practical application skills, and data analysis techniques.

The course is divided into two units:

  1. Unit 1: Trains students to understand current trends in computer auditing and basic operational skills with ACL software.
  2. Unit 2: Enhances students' advanced application skills with ACL, covering report writing, data analysis techniques, and data management.

The course emphasizes the integration of theory and practice. Through concepts of computer auditing and hands-on practice with ACL, students will learn data analysis techniques and risk management methods. They will also experience firsthand how ACL significantly aids computer auditing operations and its impact in an information-rich environment.

Course Objectives

This course aims to help students understand the knowledge and methods of computer auditing within companies. It teaches them how to use ACL software for project auditing and data analysis, equipping them to handle increasingly complex business environments and enhance their competitiveness in the information age.

Instructor

Professor Ling-I Chou

Instructor Profile:
Professor Ling-I Chou is a faculty member of the Department of Accounting and Information Technology at Asia University, holding a Ph.D. from the Department of Accounting and Information Technology at National Chung Cheng University. In 2024, she received the "Outstanding Computer Auditing Educator Award" from the International Computer Auditing Association. Professor Chou has also won multiple teaching excellence awards in e-business and ERP certification promotion from the Chinese Enterprise Resource Planning Society, reflecting her dedication to promoting computer auditing, accounting information systems, and ERP skills.

Course Schedule

  • Unit 1: First Impressions of Computer Auditing Software
  • Unit 2: Project Planning and Simple Case Studies
  • Unit 3: Data Acquisition and Format Definition
  • Unit 4: Data Validation Techniques
  • Unit 5: Midterm Exam
  • Unit 6: Data Analysis
  • Unit 7: Command Applications for Data Organization
  • Unit 8: Cross-Table Data Auditing and Analysis
  • Unit 9: Data Review and Report Preparation
  • Unit 10: Final Exam

Course Content

The course is divided into two units:

  • Unit 1 (before midterm): Focuses on introducing students to the concept of computer auditing and basic data analysis techniques. Students learn how to create audit projects, import data tables into ACL, and validate data integrity to ensure consistency and completeness within the audit period.
  • Unit 2 (after midterm): Focuses on developing students' skills in analyzing single datasets and performing cross-table audits. Students will practice these techniques and apply commands across multiple tables, exploring the relationships and characteristics of transaction cycles and system databases. The unit concludes with training on data review and report preparation to focus on audit analysis results.

Grading Criteria

  • Chapter Quizzes: 30% of total grade
  • Midterm Exam: 35% of total grade
  • Final Exam: 35% of total grade

Passing Criteria

  • The passing grade for this course is 60 out of 100.

Recommended Textbook

  • Title: ACL Data Analysis and Computer Auditing (8th Edition) (Includes Sample CD)
  • Author: Shih-Ming Huang
  • Publisher: Chuan Hwa Books
  • Publication Date: June 2020
  • ISBN: 9786263281691

FAQ

  1. Will I receive a certificate upon completing this course?
    Yes, upon completing the course and passing the exams, you will be eligible to apply for a course completion certificate.

  2. Can I immediately take a professional certification exam after completing this course?
    Yes. It is recommended that you pursue the Jacksoft Certified CAATs Practitioner (JCCP) certification. This certificate is recognized by the Ministry of Economic Affairs as an "E-Business Talent Competency Certification," aimed at evaluating knowledge in CAATs and data analysis skills. With the rise of big data, there is a high demand for data application talent, and obtaining the JCCP certification will demonstrate your professional abilities in using CAATs for computer auditing, financial data analysis, and operational data analysis.