Virtual exchange (VE) is defined as “technology-enabled learning experiences with clear learning outcomes and deliverables, in which sustained communication and interaction takes place between students (individuals or groups) who are geographically separated, with the support of educators” (DePaul University, 2020). Based on this definition, there are several key features in a virtual exchange arrangement (DePaul University, 2020)

Reference Format:
Tawei(David)Wang, 2021, Virtual Exchange (VE): A New Approach When Teaching Audit Data Analytics, International Journal of Computer Auditing, Vol.3 No.1, Pages 1-3.
https://doi.org/10.53106/256299802021120301001

    Risk is inherent at all levels of hospital management such as determining healthcare service priorities, purchasing new medical equipment, patient safety, clinical governance, etc. The effectiveness of an audit process in reducing risk is a critical success factor in hospital management. Since hospital data is becoming increasingly larger, the data may be too large for auditors to handle. Consequently, they need to learn a new skill and knowledge to face the digital transformation era. The era of intelligent audit technology has arrived. In the future, auditors can use big data analysis and technology to get the assistance of advanced audit analysis tools. This paper introduces a smart audit case using diagnosis-related group (DRG) data. It explains how to use computer-assisted audit techniques (CAATs) to develop the predictions of DRGs as a starting point, triggering students to analyze the editing of DRG codes in depth by using a machine-learning model to pre-audit the accuracy of inpatient DRGs’ drop point in Health Insurance Declaration forms.

Reference Format:
Shi-Ming Huang and Cheng-Han Tsai, 2021, A Smart Audit Teaching Case Using CAATs for Medicare, International Journal of Computer Auditing, Vol.3 No.1, Pages 4-26.
https://doi.org/10.53106/256299802021120301002

    Continuous auditing is a strategic information system that uses data analytic technology, allowing enterprises to automate control examination, risk assessment, and compliance. However, this remains challenging for the internal audit department when adopting the new technology. This paper will discuss a continuous auditing fast adoption methodology in the systems applications products (SAP) enterprise resource planning (ERP) environment. In addition, it will discuss two industry case studies and describe the life cycle of the adoption of the new technology as a lesson learned.

Reference Format:
Sherry Huang, 2021, A Fast Adoption Methodology of Continuous Auditing in SAP ERP Environment, International Journal of Computer Auditing, Vol.3 No.1, Pages 27-33.
https://doi.org/10.53106/256299802021120301003

    The American Institute of Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) have established a joint working group to carry out a larger “CPA Evolution” project since 2018. Begin to discuss about whether Accountant Licensure Regulation is reformed against the current capability that the accountant needs, such as technology capacity and information analysis. AICPA has also conducted a “practice analysis” (practice analysis) project plan (referred to as AICPA 2019) since 2019. Both mainly discuss accountant examination in response to rapid development of technology, audit analysis and process automation these years. According to the study, Accountant licensure urgent needs a new model to handle artificial intelligence, automation, data analysis and digital mindset [1].

Reference Format:
ICAEA Professional Development Team, 2021, The Emerging Technologies and Trend in Computer Auditing, International Journal of Computer Auditing, Vol.3 No.1, Pages 34-36.
https://doi.org/10.53106/256299802021120301005

    Blockchain is one of the popular emerging technologies that interests academic researchers and practitioners in the recent decade in various business domains, such as supply chain (e.g., Saberi, Kouhizadeh, Sarkis, and Shen 2019), finance (e.g., Tapscott and Tapscott 2017a), marketing (e.g., Tapscott and Tapscott 2017b), accounting (e.g., Liu,Wu, and Xu 2019) and auditing (e.g., Dai and Vasarhelyi 2017). Its decentralized, persistent, transparent, traceable (auditable), and immutable characteristics, supported by the underlying mechanisms of cryptographic hash functions, asymmetric-key cryptography, and different consensus mechanisms (Yaga, Mell, Roby, and Scarfone 2019; Zheng, Xie, Dai, Chen, and Wang 2017), make it excellently applicable to information-sharing and transaction-recording activities.

Reference Format:
Sheng-Feng Hsieh, 2021, Introduction to Blockchain in Accounting and Auditing, International Journal of Computer Auditing, Vol.3 No.1, Pages 37-39.
https://doi.org/10.53106/256299802021120301006

    Due to COVID-19, it is assumed that companies may allow special measures such as emergency response and unprecedented response that cannot be handled by conventional internal control, and there is risks of fraud and errors. It can be said that the opportunities of occurring risks and errors are increasing. For this reason, auditors are required to perform higher quality audits than ever before, and technology-based auditing methods are attracting attention in remote environments. However, there are many futuristic contents such as AI audits which can be seen on the Web etc., and there is very few specific information that can be provided such as how to utilize technology for audits at this time. In addition, it is difficult to collect the directions that regulators and research institutes are thinking in a timely manner, and I thought that there might be needs to know more about "what I should do now". In order to meet the needs, I aimed to create an opportunity that 2021 International Conference on Computer Audit was held for the purpose of gathering and discussing people from four positions, an audit industry (Certified Public Accountant), regulators (FSA, UK FRC), business world (internal auditor), research institutions (universities / graduate schools).

Reference Format:
Keiji Yumiba, 2021, 2021 International Conference on Computer Auditing in Tokyo, International Journal of Computer Auditing, Vol.3 No.1, Pages 40-67.
https://doi.org/10.53106/256299802021120301004