A COMPARATIVE INFORMATION SYSTEMS AUDIT SOFTWARE LEARNING CASE

摘要

Most academic institutions in fact wish to provide current, up to date and real world software rnapplications to their students, but face a number of common, pragmatic difficulties. These rnpredominantly involve resource issues for hardware, software, training and ongoing administration. rnThere are now a few text products available that include audit software supplemental material. rnHowever, most faculty members prefer to choose text materials without supplemental materials being rnthe primary consideration. Fortunately, demonstration versions (that limit only file sizes) are available rnfor both ACL (Audit Command Language) and IDEA (Interactive Data Extraction and Analysis). There rnare also short training materials available for each product. The purpose of this paper is to report on the rndesign, implementation and evaluation of a course project utilizing not just one of these popular rnsoftware packages, but rather utilizing both ACL and IDEA. It is believed that such information will rnprovide encouragement and useful information to other faculty who might wish to include current rnsoftware usage in their audit, internal audit or information systems auditing courses.