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Course Main Module : Audit of Computer Based Accounting Systems

Course Duration :   

Part time : 25 days - 5 Hours / day
Full time : 50 days - 2.5 Hours / day
Course days : Monday - Friday

Career Opportunity

The course prepares participants in effectively auditing computer based systems which are being increasingly used by all levels of businesses and the government. In Tanzania, the skills are in short supply and therefore offer tremendous opportunities to those who are embarking on a new career or are changing over from manual based systems to computerised systems.

Objectives

1. To provide participants with adequate knowledge of computing required to understand the functionality and operation of computer systems.
2. To provide participants with adequate knowledge of a Programming Language and hence enable a thorough understanding of manner in which computer based systems are designed and function.
3. To provide participants with adequate knowledge of a computer based accounting system and the general manner of functioning of such systems.
4. To familiarise participants with the techniques adopted in the audit of computer based systems.

Course Structure

The course structure assumes that participants have limited knowledge of computing.

General Introduction to computers

• Computer System Structure
• General devices and usage
• Operating system and functions
• Application software - types and applications
• Common application packages - Word Processors and Spreadsheets. This part of the course will cover practical training on common word processing and spreadsheet packages.

Programming Languages and Relational Database Management Systems

• Concepts of Programming
• Study of the Visual BASIC and C programming languages
• Study of a Relational Database Management System

Computer Based Accounting Systems

• Introduction to the structure of a computer based accounting system
• Brief study of the following modules of a computerised accounting system
  Journal, General Ledger, Sales Ledger, Sales Order Processing, Purchase Ledger, Purchase Order Processing, Stock Control, Fixed Assets Management, Payroll System, Costing

Principles and Techniques of Audit of Computer Based Systems

• Auditing round the computer and through the computer
• Design of audit test data and system auditing
  - Data validity tests
  - Data computation tests
  - Data storage and classification tests
  - Data update tests
• Audit of design and programs
• System change control and testing
• Input data control
• Report production and control
• Implementation planning and control
• Security of system and data
  - Back-up procedures
  - Disaster recovery
  - Manual fall back procedures
• Maintenance procedures
• Audit trails - meaning and utility
• Function access control
• Communication and data integrity
• Secrecy of data and programs
• Performance evaluation
• Common frauds and methods employed

Assessment

1. Regular written tests
2. Submission of written reports
3. Practical tests on demonstration systems
4. End of course examination

Course Award

A certificate will be awarded to candidates who successfully pass the examinations and project work.