Implementing Generalized Audit Software in the Classroom

Abstract

This paper describes resources designed to help instructors easily integrate the leading generalized audit software (GAS) packages, Audit Command Language (ACL) and Interactive Data Extraction and Analysis (IDEA), into their classes. Specifically, we provide project assignments, exam questions, as well as teaching notes describing implementation issues. The projects require students to: (1) evaluate sales and accounts receivable data, and then create confirmation letters by exporting data from GAS and then importing it into word processing software for a mail merge, (2) use inventory, accounts payable, and payroll data to work with expressions, filters, data extractions, and relations between tables, and (3) import a database and prepare several reports. We also present student self-assessment data on their ability to use GAS as well as their understanding of the general benefits and applications of GAS. The evidence suggests that hands-on projects can improve perceived knowledge of GAS regardless of student background, course format (group versus individual projects), or teaching method (self-study versus lab-time).