Africa Institute of Management (AIM)

Apply for a Course at AFRIAIM


Computer audit operates in a climate of constant and rapid change. Computer auditors are continually faced with the prospect of faster, smaller and cheper IT systems. an analogy that is frequently used to describe the rapid development of the IT, is if aviation had developed at the same rate, man would have landed on the mon in 1922. IT is a dynamic area which in turn, requires a dynamic and flexible  control structure.

Therefore, this course is inteded to help participants learn and apply a fully operating version of ACL (Audit Contrl Lanaguage) software, version8.0  (commercially available  auditing software widely used by CPA firms, industry and governments throughtout the world). Each participant has his or her own CD that includes the ACL software and all data sets. The programme will provide familiarization and practice learning and applying ACL to audit questions and problems using the computer. Participants will also be able to understand the additional integrated problems and cases that will help them learn both ACL and audting concepts.

Course Objectives

The main objective of this course is to gain an understanding of the control and security of accounting information systems with an auditing perspective. Ths will be achieved through;

  • Understanding the methods auditors use to assess control risk in computerized accounting systems

  • Identifying and describing the general  and application controls found in computerized accounting systems and the methods used to assess risk for these controls.

  • Identifying and, describing and assessing systems developmentand documentation controls and how they impact computerized accounting systems.

  • Identifying and describing hardware and systems software controls and how they impact computerized accounting systems.

  • Understanding system security controls and the impact of these controls on the overall reliability of computerized accounting information systems

  • Identifying the techniques available to help the auditor test computer programs and Developing IS auditing skills using ACL

Target Group

Accountants, Financial officers, Financial controllers,  Internal auditors, Fund Managers, Financial Economic planners, Budgeting Officers, Financial Analysts and other professionals who make financial decisions in public/private sectors