Advanced auditing
Mr Peter Krueger and Mr Brian Clarke
6 points
* 3 hours per week
* Second semester
* Caulfield,
Peninsula
* Prerequisite: ACC3631
Objectives On completion of this subject students should: be familiar with the internal control structure in EDP systems; appreciate EDP audit concepts, procedures and techniques, including the application of computer assisted audit techniques (CAAT); be aware of current topical issues in EDP auditing, internal 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 EDP environment; the application of computer assisted audit techniques (CAAT) 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 the external auditor; performance auditing standards and procedures in performance auditing; current issues in auditing, including computer abuse and fraud, electronic data interchange (EDI), 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
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