Establishment of Computer Auditing e-Learning Systems：Using Revenue Cycle as Example

• Main Authors: Jing-Jhih Wun, 溫景智
• Other Authors: Yung-Sheng Su
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/96qe6p

碩士 === 國立高雄第一科技大學 === 會計資訊研究所 === 102 === Nowadays, the world has been completely computerized and the information technology always keeps improving. For the purpose to solve the auditing problem under computer operating environment, the auditors should effectively use the technology- based auditing techniques and evaluate all related relevant information. But, so far the auditors have not been competent for this kind of position. They should keep on learning knowledge and skills related to the auditing. Therefore, the purpose of this paper is threefold: (1) to investigate the auditing items in revenue cycle from the view of Computer Auditing; (2) to identify the anomalies of our auditing cases, investigate the possible reasons of anomalies occurrence and then propose the improvement suggestions based on general auditing software comparison analysis; (3) using the cases designed for auditing revenue cycle, we propose an interactive way based on computer-assisted instruction and let the students to self-learning and experience related to auditing practice. To seize the auditing items in revenue cycle, the experts interviewing approach is used in this study. According to the possible errors and fraud in revenue cycle processes and related internal control issues, we sort out some computer auditing points and design the computer auditing case, which will be adopted as a reference of theory and practice. As for our auditing cases, we can adopt five steps approach in computer auditing to examine the uncommon situations. Using the general auditing software on key field comparison, we find the possible causes of the anomalies and propose some suggestions for future improvement. After the learners understand this auditing case based on the computer-assisted instruction, he can use the digital learning web developed in this study to obtain more trainings in diversified and appropriate self-learning if having any further doubt on the operation in general auditing software. Thus, students can have a better understanding of auditing expertise and technology using this simple but easy-learning general auditing software.