A STRUCTURED PEDAGOGY FOR INTEGRATING GENERALIZED AUDIT SOFTWARE INTO THE AUDITING CURRICULUM

The usefulness of generalized audit software in increasing both the efficiency and effectiveness of audits has been well recognized. Consequently, there has been an increasing trend especially during the past five years towards incorporating audit software into the chapters of many of the mainstream textbooks on auditing. Consistent with this trend, changes have been made to the auditing curriculums of many business schools. However, precious little guidance is available to instructors on how to best incorporate and introduce students to generalized audit software as part of the auditing curriculum. This paper attempts to fill this gap by delineating a tested pedagogy that has been successfully implemented at an AACSB accredited business school for introducing students to generalized audit software.