（2004）Utilization of Generalized Audit Software in an Information Systems Auditing Course.pdfVIP

Copyright © 2004 Information Systems Audit and Control Association. All rights reserved. . Utilization of Generalized Audit Software in an Information Systems Auditing Course By Gary B. McCombs, CPA, and Mohsen Sharifi, Ph.D., CMA, CQA, RAB-QA he accounting information systems (AIS) track seemingly Education Change Commission4 have all supported the need has been the fastest growing segment of accounting for more information systems education. The more recently Tprograms in the past decade. The number of schools that released Albrecht and Sack monograph5 emphasizes the need offer an AIS track has increased substantially. Many other for improved technology education, which will develop accounting programs have added an internal audit track to attract students’ ability to learn skills. more students to their schools. One of the challenges of Most academic institutions wish to provide current, up-to-date including such tracks is the integration of appropriate technology and real-world software applications to their students, but face a into the core courses of the tracks, including information systems number of common, pragmatic difficulties. These predominantly audit and control, which is a part of both an AIS track and an involve resource issues for hardware, software, training and internal audit track. The appropriate technology for this course ongoing administration. There are now a few text products generally is generalized audit software (GAS). available that include audit software supplemental material. Assuming the school has already surpassed the first However, most faculty members prefer to choose text materials