What question did this study set out to answer?

To explore the impact of generalized computer-audit programs on the education of future auditors.

March 18, 2026

Audit-Aid: Generalized Computer Audit Program as an Instructional Device.

Key Points

To explore the impact of generalized computer-audit programs on the education of future auditors.
Developed a computerized audit program called AUDIT-AID.
Conducted instructional sessions to teach students about auditing with technology.
Evaluated student comprehension of professional judgment and internal control.
Students reported enhanced understanding of professional judgment in auditing.
Awareness of the significance of internal control was improved.
Generation of interest in the accounting profession was observed.

Abstract

Abstract The development of generalized computer-audit programs makes an important contribution to the further advancement of the public accounting profession. as it builds a favorable image of the profession, reduces audit time for clerical operations, reemphasizes the importance of professional judgment, instills self-confidence into auditors, and attracts more well- qualified personnel into the profession. To allow auditors of tomorrow an opportunity to appreciate the potential of generalized computer-audit programs, the author has prepared one such program, dubbed as AUDIT-AID. The use of AUDIT-AID has indicated to students the significance of professional judgment, the importance of review of internal control, and the place of computers in auditing.

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Audit-Aid: Generalized Computer Audit Program as an Instructional Device.

Key Points

Abstract

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