IT in Auditing LT12 /Tukkk
This course is a joint course between Åbo Akademi University and Turku School of Economics and Business Administration given by CPA auditors from KPMG.
Basic course outline
The course starts with information for Tukkk students 5.3 at 4 p.m in room LS 12 at Tukkk and for ÅA-students 6.3 at 4 p.m in room DC3223, Data City A-door 3rd floor . The first lecture is 12.3 at 5 p.m. in room LS12 at Tukkkk and is a joint lecture for both groups.
Lectures will be held by Antonen Kimmo, Kettunen Petri and Nuutinen Juha, all three CPA-auditors from KPMG.
Responsible persons for each lecture are given at a later date.
Responsible for the whole course is Professor Barbro Back, Åbo Akademi (Barbro.Back@abo.fi).
Group 1 will work at Tukkk/ATK3 and group 2 at ÅA/DataCity in Dilbert room.
Note that participants can work in pairs in this course
Table of Contents and Time Schedule
| REF | SESSION |
(approx.) |
FORMAT | PURPOSE | RESPONSIBLE
/
Case study ref |
| Information | 45 min | 5.3 Tukkk/LS12
6.3 ÅA/DC3223 |
|||
| 1 | Introduction
/ Course Administration
Overview of CAAT’s
Overview of ACL |
90 min |
Lecture | To give an
overview of the course and introduction of the course
Introduction of participants Links the use of CAAT’s with the audit process. (feasibility, planning, objectives, programming, review, conclusions, reporting) Brief lecture of ACL-structure |
12.3. Group I and II (Eng) Room 12 at Tukkk |
| 2 | Input File
Definition
Data Fields View Definition |
|
Lecture / Case Study | Defining file
types, field types
Editing views and fields Copying Input File Definitions |
13.3 Group
I (Fi)
15.3 Group II (Eng) |
| 3 | Analyse commands
Indexing Filters Expressions Calculated fields |
120 min |
Lecture / ase Study | Using different
commands for audit procedures
Count Totals Statistics Stratify Profile Ageing Summarise Classify Indexing and selecting records for auditing / reporting |
19.3 Group I (Fi) 22.3 Group II (Eng)
|
| 4 | Views
Reports Use of Log-function Documentation Duplicates-, gaps checks Dates |
120 min |
Lecture / Case Study | Reporting (header,
footer, column headings, totals, summarise, pre-sort)
Duplicates Gaps date handling: ctod-function, age-function |
26.3 Group I (Fi) 29.3 Group II (Eng) |
| 5 | Relations
Matching (Join, merge) Extract Export Sort Global Filter
Case Study |
120 min |
Lecture/ case study | Other selection
functions similar to indexing
When to use? How to combine two or more input file
definitions?
Handing out case study material |
2.4 Group I (Fi) 5.4 Group II (Eng) |
| 6 | Review of case
study
|
|
Case study | Final lecture
Presentation of case studies |
23.4 Group
I (Fi)
26.4 Group II (Eng) |