（2009）Embracing Technology in Auditing Courses：Opportunities, Methodology and Challenges.pdfVIP

ICI9 - International Conference on Information; Kuala Lumpur, 12 – 13 August 2009 Embracing Technology in Auditing Courses: Opportunities, Methodology and Challenges 1 2 3 4 Nurmazilah Mahzan (Corresponding author); Suhaily Shahimi; Yazkhiruni Yahya; Rusnah Muhammad Faculty of Business and Accounting, University of Malaya 50603 Kuala Lumpur, Malaysia 1Tel: 603E-mail: nurmazilah@.my 2Tel: 603E-mail: suhaily@.my 3Tel: 603E-mail: yazkhiruni@.my 4Tel: 603E-mail: rusnahm@ Abstract Usage of technology in auditing has evolved since 1950’s and the density is growing exponentially. Auditing technology refers to any tools that can enhance the auditor’s capacity to perform an audit task. The most prominent type of audit technology being used is generalized audit (GAS) under the category of computer-assisted audit tools and techniques (CAATTs). Consistent with the proliferation of GAS usage in auditing, graduates are expected to possess sufficient knowledge and skills on these tools in order to meet the demand by the auditing profession. However, many universities outside America that offer auditing subjects have yet to integrate audit technology into the teaching of these courses. Consequently, the graduates’ awareness and skills in using the audit technology is very limited. This study explores the opportunities, methodologies and challenges in incorporating GAS into the teaching of auditing courses to accounting undergr