The benefit of introducing audit software into curricula for computer auditing students : a student perspective from the University of Pretoria

Abstract

The use of computers in the learning process is a well-researched area. The introduction of computers and related audit software in the auditing field has had a major influence on the auditing process. Very little research has been done on the inclusion of computer audit software in the auditing syllabus. Even less research has been done on the students' perspective of the benefits of the introduction of such software. To offset this shortcoming, the third-year computer-auditing students at the University of Pretoria were requested to complete a questionnaire. The aim was to evaluate the students' perspective on the benefits, if any, for third year auditing students at the University of Pretoria, derived from the incorporation of practical computer training in an audit software package, in their syllabus. The results of the study clearly indicated that students are willing to sacrifice more of their time for practical computer classes because they are aware of the beneficial impact on their understanding of the subject as well as their future careers.