Beruflich Dokumente
Kultur Dokumente
Course Description:
This course will introduce students to the theory and tools used to leverage automated auditing
software, such as ACL and IDEA. It will include an analytical review of accounting and
operational data for Internal Auditors. The course includes hands-on use of audit software and
the development of an audit dashboard. The course will also explore ways to leverage the
enterprise technology and use available technology to monitor controls and detect fraud.
Prerequisites:
• Business Process Design and Internal Audit (AIM 6380) or Auditing (AIM 6334) or
concurrent;
• Management Information Systems (MIS 3351); or
• Comparable undergraduate course work with an emphasis either in Audit or MIS.
Required Materials:
• IDEA 2004 Workbook – this includes the IDEA software we will be using in the class.
Copies are available from the instructor for $25.00.
• Computerized Auditing Using ACL – this includes the ACL software we will be using in the
class. Copies of this book will be available after 1/17 in the UTD Bookstore and Off Campus
Books for approximately $50.00.
• Protiviti KnowledgeLeader - Each student will be given free access to this knowledge
system as part of the class. Information from the website will be used in lectures and
students should use as a research tool.
• Student membership in ISACA for $25 is recommended.
Course Objectives:
• Understand basic concepts in implementing and using audit software.
• Understand and apply several data analysis techniques including statistical sampling.
• Identify available sources of audit software.
Homework:
All assignments should be completed and turned in on time. Some assignments will require you
to prepare materials in PowerPoint and make a short presentation in class.
Attendance:
Notify the instructor in advance, if possible, if you cannot attend class. Class attendance is
extremely important since we will have guest speakers and many of the topics are unique to the
class discussion.
Communication:
We will make use of WebCT for class assignments. In addition, discussion in class is the best
way to learn as many of you bring varied backgrounds to class. We will allow time in class for
common questions of the group. In addition, students are encouraged to use the webCT
Discussion Board to communicate among other students in the class. This is a very good way
for all to learn and get answers to questions quickly.
Handouts:
The course will have numerous handouts, which will be posted on webCT. These will be used to
stimulate class discussion. Numerous presentations will be used to compliment the course with
current material.
Grading:
Component Due Date Topic Points
Internet Research 01/31 Audit Software (TBD) 10
Case 1 02/14 IDEA 20
Case 2 03/21 ACL 20
Case 3 04/11 MS Excel 10
Case 4 04/25 MS Access 10
Final Project 12/05 UTD Internal Audit Project 30
Total Points 100
W
e Pre-Class
e Reading Case
k Date Topic / In-Class Activity Assignment Assignment
CAAT Basics
1 08/22 • Class Introduction Internet Research
• Introduction To Audit Software
2 08/29 CAAT Development Methodology
09/05 LABOR DAY – NO CLASS
IDEA Audit Software
3 09/12 • Internet Research Presentations IDEA Parts 1-3 Case 1 (IDEA)
• IDEA 1
4 09/19 IDEA 2 IDEA Part 4
5 09/26 IDEA 3 IDEA Part 5
6 10/03 • Guest Speaker – IDEA
• Case 1 Due
ACL Audit Software
7 10/10 ACL 1 ACL Chs. 1-3 Case 2 (ACL)
8 10/17 ACL 2 ACL Ch. 4, 5
9 10/24 ACL 3 ACL Ch. 6, 8
10 10/31 • Guest Speaker – ACL Final Project
• Final Project Planning
• Case 2 Due
Microsoft Office & Other Tools
11 11/07 Excel Case 3 (Excel)
12 11/14 • Access 1 Case 4 (Access)
• Case 3 Due
13 11/21 Access 2
14 11/28 FINAL EXAM WEEK
• Various other tools
• Case 4 Due
15 12/05 FINAL Project Due