Abstract

The computer (or EDP) Audit Course is a critical course in the accounting curriculum. Most authoritative bodies have recommended a separate 3 semester hour course in lieu of incorporating computer audit concepts into an advanced undergraduate auditing course. Consequently, such courses are expected to proliferate in number over the next several years, the main constraint being to find faculty willing and capable of instructing such a complex course. As much hands-on computer work should be integrated into the course as possible, including the development of test disks, an integrated test facility (ITF) case, and a micro terminal audit software package such as AUDITS, distributed for education use by Deloitte Haskins and Sells. Several text books have been written on computer auditing, any one of which would be suitable to use in the course. Many cases and other materials are available from large public accounting firms. Also, numerous PD computer audit courses are offered by a variety of training institutes and professional bodies, lasting from a few days to several weeks in duration. The author has taught a computer auditing course since 1978 and every year new developments necessitate slight to moderate changes in various topics included in the course. Fortunately, new materials are becoming available almost on a daily basis. In conclusion, the author feels that even though the computer audit course is a challenge to teach, all departments of accounting should prepare to offer this course, if at all possible, within the next three to five years.

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