Selecting an Audit Software Package for Classroom Use
Posted: 28 Feb 2004
Abstract
External, internal, and government auditors increasingly use audit software to improve the efficiency and effectiveness of audits. Incorporating technology such as generalized audit software into the classroom not only exposes students to "tools of the trade," but, more importantly, also facilitates student learning of audit concepts and procedures. The purpose of this paper is to provide information on two audit software packages, ACL and IDEA, so that instructors can evaluate the appropriateness of including one or both of these packages in their courses. We compare the packages from both a functional and pedagogical perspective, describing several uses in the classroom. We also provide student and instructor feedback from package use. An accompanying web page provides numerous resources for instructors considering adopting ACL or IDEA, including exercises, exam questions, slides, review questions, and syllabi.
Keywords: generalized audit software, computer-assisted auditing techniques, audit command language (ACL), Interactive Data Extraction & Analysis (IDEA)
JEL Classification: I20, M49
Suggested Citation: Suggested Citation