The Use of the Time-Shared Interactive Computer in Audit Education.

Abstract This article describe the uses of the time-shared interactive computer in the real-time environment as a teaching aid in the auditing of Electronic Data Processing systems. The approach described here has been used in undergraduate auditing classes at the University of Iowa. Students work with files of data and programs prepared by the instructor and stored within the computer system. The student's focus is on the audit problem to be solved, the input of data and the use of the computer to yield a solution. As in practice, no programming knowledge is required. The time-shared computer allows the user to communicate with the computer as if he were the only user of the system.