Advanced auditing
Mr Peter Krueger and Mr Brian Clarke
6 points * 3 hours per week * Second semester * Caulfield, Peninsula * Prerequisites: ACC3631
Objectives On completion of this subject students should be; familiar with the internal control structure in ednP systems; appreciate ednP audit concepts, procedures and techniques, including the application of Computer Assisted Audit Techniques (CAATS); be aware of current topical issues in ednP auditing, internal auditing and performance auditing and performance auditing in the public sector; be able to read and critically evaluate literature on current topical issues in auditing.
Synopsis The design and application of internal control structure in an ednP environment; the application of Computer Assisted Audit Techniques (CAAT's) for auditing computer programs and data files; the role of the internal auditor including the scope of internal auditing, performance of internal audit work, management of an internal audit department, quality assurance and relationship with external auditor; performance auditing standards and procedures in performance auditing; current issues in auditing, including computer abuse and fraud, Electronic Data Interchange (ednI), microcomputer systems and database controls and audit.
Assessment Oral presentation and written report: 1500 words: 20% * CAAT practical and written report (1500 words): 20% * Written report on current issues (1500 words): 20% * Class test (100 minutes): 40%
Prescribed texts
Gill G S and Cosserat G W Modern auditing in Australia 3rd edn, Wiley, 1993