SPECIALIZED EDP AUDITING: ACL CAATS
(Computer-Aided Audit Techniques)

This course is for Auditors

Aim of Course: At the end of the programme participants should be able to:

- Know how to review computerised principals of Electronic Auditing;
- Develop the capacity of Forecasting and Analysing Computer Data for the achievement of Audit objectives;

-Device new skills for adapting to a changing environment;
- Understand and appreciate Audit command language (ACL).

Course Content:

• Understanding file structure;
• ACL Data Access models: Micro/Mainframe;
• Overview of computer Database Management;
• Transaction Tracking and Matching;
• Data Manipulations;
• Parallel simulations using the command mode;
• File and Data Integrity testing;
• Recomputations and substantive Testing;
• Handling Faulty Data;
• Performing simple Audit procedures in ACL;
• Analytical Techniques Using ACL.

Methods of Studies:

Lectures, practical exercise, group discussions and simulation.

Duration: Two (2) weeks