Growing trends towards more integrated use of data from multiple sources allow informing business decisions and draw conclusions and are increasingly also affecting the audit profession. Data analytics techniques have the potential to enhance audit quality and create a more robust understanding of an organisation, its environment, and financial performance.
The module provides the students with knowledge of information technologies and techniques used in data analytics, and the ways the available technologies can be applied in the audit process. It gives an overview of how information technologies are used in digitalising business transactions and the creation of accounting data, and how various technologies can be used to assist the auditor. It involves an outline of current developments in emerging technologies, such as big data, artificial intelligence, machine learning etc., and the potential impact of these technologies on the conduct of audit and audit quality.
The module provides knowledge on the basics of data analytics in general and the computer-assisted audit techniques (CAATs) in particular, covering the theoretical concepts and methods, and the practical application and challenges of data analytics.The discussions of the topics in this module also involve considerations of ethics and GDPR (The General Data Protection Regulation).
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competences in:
For information see § 17.
|Name of exam||Auditing and data analytics|
|Type of exam|
Oral exam based on a projectGroup examination with max. 4 students. The student may also choose to write the project alone.
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Danish title||Revision og dataanalyse|
|Semester||Autumn and Spring
2-årig: Modulet udbydes om efteråret.
4-årig: Modulet udbydes om efteråret og foråret.
|Language of instruction||Danish and English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Auditing|
|Department||AAU Business School|
|Faculty||The Faculty of Social Sciences|