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Integrating the Computer in the Classroom: An Approach in Auditing. | Synapse

March 18, 2026

Integrating the Computer in the Classroom: An Approach in Auditing.

Key Points

The aim is to explore the integration of computer tools into auditing courses to improve education.
Discussed incorporation of computer-oriented material into accounting education.
Analyzed the responsibilities of auditors in relation to computer use.
Highlighted the importance of Generalized Computer Audit Systems (GCAS) in auditing education.
Noted a dramatic increase in GCAS usage among auditors.
Emphasized the need for auditing students to understand GCAS fundamentals.
Showed that adapted teaching methods can enhance student learning in auditing.

Abstract

Abstract The article discusses integrating computer-oriented material into accounting courses, including the auditing course. An auditor's responsibilities within an organization force a need to work with the computer in new and changing ways, and this element should be incorporated into auditing instruction. Because of their increasing ease of use, usage of generalized computer audit systems (GCAS) has increased dramatically. An auditing student should understand the fundamental concepts of a GCAS and the potential of this new tool for the auditor.

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Cite This Study

Dock et al. (Tue,) studied this question.

synapsesocial.com/papers/69ba429c4e9516ffd37a30b2 https://doi.org/https://doi.org/10.2308/tar-25077156