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Title:
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COMPUTER ASSISTED AUDIT TOOLS IN REAL WORLD: IDEA APPLICATIONS AND APPROACHES IN REAL CONTEXT |
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Author(s):
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Isabel Pedrosa, Carlos Costa |
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ISBN:
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978-972-8939-23-6 |
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Editors:
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António Palma dos Reis and Ajith P. Abraham |
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Year:
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2010 |
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Edition:
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Single |
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Keywords:
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CAATs, IDEA, Auditing, Information Systems, Fraud detection, Elearning, Education. |
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Type:
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Reflection Paper |
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First Page:
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168 |
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Last Page:
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172 |
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Language:
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English |
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Cover:
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Full Contents:
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click to dowload 
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Paper Abstract:
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Nowadays, Computer Aided Audit Tools (and Techniques) support almost all audit processes concerning data extraction and analysis. These tools were firstly aim to support financial auditing processes. However, their scope is beyond this, therefore, we present several case studies in an academic context. Although in large auditing companies Audit Tools to data extraction and analysis are very common and applied in several contexts, we realized that is not easy to find practical examples to teach this subject. Students and teachers are used to application manuals, which are adequate to explore the tools itself, but they are not enough to do real data analysis: hands-on is essential. Tools like IDEA and ACL are good examples of software aimed to help auditors to analyse data, to explore and study distinct data sets in auditing processes. Tools like those represent an innovative approach to data analysis, mainly because they allow the manipulation of very large data amounts with no significant costs. Frequently, users have another difficulty: they are not able to adequate data sets to useful input data. In this paper, we present some practical examples with real data sets and fundamental procedures to reach answers using IDEA as a main tool to data extraction and analysis. The context for this case study was an Information Technologies applied to Auditing course in a Master Degree graduation. |
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