Teaching computer assisted audit tools in classrooms

Abstract EN

Nowadays, all transactions are stored in data sources.

Hence, auditors desperately need to understand data and its analytics.

This research found that professional auditors who are already in the market has inadequate knowledge and skills of data concepts and data analytics.

Though many training courses have been conducted to excel auditors but still they rely much on the IT specialist in the organizations.

This violates the standards which recommend direct access to raw transactions by auditors to gain the full confidence on the reports.

Accordingly, auditors and accountants need to acquire IT knowledge and skills necessary to analyze data.

Researchers conducted training sessions to accounting students of three different universities.

Their skills were enhanced rapidly; the matter that motivated this research to propose an audit curriculum that is enriched with data analytics techniques to enhance students’ capability of data analytics and prepare them to be ready for the audit profession