Teaching Methodologies
In this module, active student-centred teaching methodologies are favoured, aiming to promote problem-solving maturity and critical thinking
in this area. Thus, the following teaching and learning methodologies are utilised:
– Expository, in terms of concepts, definitions, and work tools;
– Active and participatory, associated with the study and resolution of practical cases for the detection of anomalies and fraud, as well as in
group work and in reaching consensus on the best practices to employ in solving various practical cases;
– Experimental, as the use of tools and technology in the classroom is emphasised for solving practical exercises and for completing
assignments;
– Self-study, related to the autonomous work component, very prevalent in second-cycle studies, which should be encouraged so that
students are adequately prepared for the second year of the master’s programme.
The content associated with emerging technologies will be taught through application cases and research in the area, with guest speakers
explaining the application of these technologies in their businesses.
Learning Results
A. Objectives
– Acquisition of knowledge of CAATTs, Computer-Assisted Audit Tools and Techniques and fundamental practical skills concerning the role
the auditor plays, particularly in detecting anomalies using data analysis and extraction tools for conducting substantive tests;
– Expand the range of knowledge of Computer Tools Supporting Auditing by promoting the organisation of Seminars with companies
providing specific Software for Auditing;
– Understand the new trends in Technologies and Tools for auditing, particularly regarding the use of emerging technologies for auditing:
Artificial Intelligence, Internet of Things, Cloud and Blockchain, practical use cases and research in the field.
B. Competencies:
– Students should become capable of using tools and technologies for auditing, allowing for greater efficiency and effectiveness in the
auditor’s work.
Program
1. Information Systems (IS) in Auditing (Isabel Pedrosa)
1.1. Notion of IS: generic aspects of an Information system (definition, basic elements)
1.2. Evolution of IS
1.3. Applicability of IS in Organizations
1.4. The importance of Information in Auditing: information versus knowledge.
1.5. New challenges for the auditor
2. Computer Tools for Audit Support (Isabel Pedrosa)
2.1 Definition and applicability of Computer-Assisted Audit Tools and Techniques, CAATTs
2.2 Type of CAATTs
2.3 Tools for the Management of Audit Work Papers
2.4 Tools for data analysis and extraction
2.5 IDEA: contextualization of the application
2.6 Case Studies using IDEA:
3. Emerging Technologies for Auditing
3.1 Concepts
3.2 Robotic Process Automation
3.3 Artificial Intelligence and Genative Artificial Intelligence for auditing
3.4 Cloud Auditing
3.5 Big Data and Data Mining
3.6 Blockchain
Internship(s)
NAO
Bibliography
ACFE (2022), Report to the Nations on Occupational Fraud and Abuse.
ACFE (2022), Anti-Fraud Technology Benchmarking Report
Gee, Sunder (2015). Fraud and fraud detection: a data analytics approach, Wiley corporate F&A series.
Nigrini, M. J. (2020). Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations, 2nd Edition. Wiley • Gee, Sunder.
Fraud and Fraud Detection: a Data Analytics Approach, John Willey and Sons, 2015
Baesens, Bart ; Van Vlasselaer, Veronique; & Verbeke, Wouter (2015). Fraud Analytics Using Descriptive, Predictive, and Social Network
Techniques, John Wiley & Sons, Inc.
Aghili, Shaun (2019). Fraud Auditing Using CAATT: A Manual for Auditors and Forensic Accountants to Detect Organizational Fraud
(Internal Audit and IT Audit), Auerbach Publications
PARCERIAS
A Coimbra Business School – ISCAC tem parceria com a Caseware Internacional para a utilização do IDEA em contexto educacional
(inclui Licenças Educação e Manual).