Description
CPA Australia’s Micro-Credentials are based on technical and non-technical competencies and align to our Accounting and Finance Capability Framework. Our partner, Credly, will provide you with a digital badge on successful completion of the assessment. Your digital badge allows you to demonstrate your capability and achievement, and can be placed on your LinkedIn profile, digital CV or email signature.
About Emerging Technology in Auditing
Technological innovations are disrupting and impacting the preparation and audit of financial statements. This course presents an overview of emerging technologies and how auditors can leverage them to enhance efficiency and accuracy in the audit process. You will learn about the risks and challenges that arise from using these technologies and processes that can be put in place to address them. Strategies for implementing technologies on a small-scale are discussed and new types of assurance engagements that have arisen as a result of the increased use of technology are considered.
This course is highly interactive with activities, videos and simulations to keep you actively engaged and will focus on a broad range of industries.
Key topics
An introduction to digital disruption and audit
- Learn about the concept of digital disruption and how technology can be applied to various audit processes.
New and emerging technologies influencing audit
- Explore in further detail how new technologies can be utilised to improve the efficiency and accuracy of audits.
Small-scale implementation and engagements other than financial report audits
- Explore how to carry out a small-scale implementation of technologies and the rise of new types of engagements as a result of the increased availability and use of technology.
Risks and challenges with technology in audit
- Evaluate the risks and challenges of using technology in audit.
This course consists of one online course with a PDF learning manual and one online assessment.
The assessment will be subject to security measures such as identification verification and webcam monitoring. Please ensure you read the Assessment and security policy and system requirements prior to making your purchase.
Learning objectives
- Apply new and emerging technologies in auditing
- Evaluate the impacts of new and emerging technologies on the audit process.
Audience
This course is suited to external audit professionals in public practice looking to develop their knowledge of emerging technologies in the auditing process.