| TTEC608 Intelligent Automation Applications in Auditing and Assurance | |
| Campus: | South Eveleigh, NSW 2015 |
| Units of Credit: | 3 |
| Prerequisite or Corequisite: | TACC608 Auditing and Assurance Services |
| EFTSL*: | 0.125 |
| Indicative Contact Hours per Week: | 1.5 |
| Tuition Fee | See Tuition Fee Schedule |
| Application Date: | See Key Dates |
| Unit Overview: | |
| This unit introduces the theories and applications of intelligent automation and digital analytics as they interact with auditing and assurance activities. It presents and evaluates intelligent automation (IA) applications in auditing and assurance and the inputs required for IA. It assesses the possible risk control and management possibilities for this automation and reviews how such a system functions in a contemporary digital organisation. The features of digitalisation and intelligent automation and the required infrastructure for auditing and assurance are evaluated along with various digitalisation and intelligent application technologies. Ethical implications of utilising intelligent automation and the role of the auditor are examined, while auditing model changes from independence to integration are introduced. The unit reviews the interactions between artificial intelligence (AI) and intelligent automation (IA) for the purpose of streamlining audit and assurance transactions. | |
*EFTSL = Equivalent full-time study load
